Businesses got a temporary reprieve in July when the Obama administration announced a yearlong delay in the enforcement of the federal requirement that employers provide health care coverage to workers or pay a fine. But even though the Affordable Care Act’s “shared responsibility” employer mandate — also known as the “pay or play” provision — won’t go into effect until January 2015, compliance will require businesses managers to make a host of complex decisions that will take a considerable amount of time. And the clock is already ticking.
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