Affordable-Care-Act_t607Along that same line of early warning, franchisees with 100 or more employees are reminded that the employer mandate in the Affordable Care Act takes effect in full this coming January and affected employers will need to make the determination whether they will offer health care coverage to their employees or choose to pay the prescribed fine of $2,000 for not covering their employees.  The mandate, the implementation of which has been delayed twice now, presumably to get it past important elections, requires employers to determine which of their employees are considered “full-time” and hence eligible for ACA coverage and to do so sooner rather than later because of the reach-back provisions in the law.  No further delays in the implementation are anticipated.  In any case, we found this article in the Albany Business Review to be quite helpful and thought we’d pass it along to you.