It’s important to note that the definition of a “large employer” changed in some states effective January 1, 2016. Prior to January 1, 2016, “small employer” was defined as 1 to 50 employees and “large employer” was defined as 51 or more employees. Due to the passage of the Federal PACE Act in late 2015, states were given the option to define “small employer” as either 1 to 50 employees or 1-100 employees. The state decisions were effective January 1, 2016. Effective January 1, 2016, most states elected to keep the definition of “small employer” as 1-50 employees.
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This information is only a high-level summary of certain provisions of the healthcare reform law. This information does NOT attempt to summarize all provisions of the healthcare reform law. This information is not and should NOT be used as legal or tax advice; it should not be used as a basis for decisions regarding how the healthcare reform law will affect you and/or your business. Should you have any questions on how the healthcare reform law (including the high level summary of certain provisions of healthcare reform) will affect you and/or your business, you should seek professional advice from attorneys or other advisors.