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Welcome to the regulatory roller coaster. The announcement of the one-year delay in implementing the employer "Pay-or-Play" reporting provisions under the Affordable Care Act (ACA) is here. The delay relates to what information health plans will need to report to the IRS. It does not change Minimum Value and Affordability tests or alter eligibility rules and offer tests. However, these may change as a result of changes to reporting requirements. We are encouraging our clients to use this time to assess whether they can combine payroll history with enrollment history. This saves money by eliminating any ineligibles and tells you how prepared you are for Obamacare reporting once it is finalized. Please note that the delay in reporting does not affect other Obamacare requirements including the new ACA taxes and the new out-of-pocket limits. We'll keep you up to date as things inevitably continue to change.