Can Employers Offload Workers Onto Health Insurance Marketplaces?

As the final provisions for health care reform go into effect over the next couple years, one is still generating a lot of questions: the employer mandate to provide health insurance coverage for employees. One of these questions was tackled by the IRS last week: "What are the consequences to the employer if the employer does not establish a health insurance plan for its own employees, but reimburses those employees for premiums they pay for health insurance (either through a qualified health plan in the Marketplace or outside the Marketplace)?" (See Internal Revenue Service - Employer Health Care Arrangements.)

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