Law360, New York ( August 22, 2013, 12:03 PM EDT) -- The employer mandate provision of the Affordable Care Act requires that applicable large employers — those with 50 or more full-time equivalent employees — provide health insurance to their full-time employees or pay a tax penalty. Significantly, the ACA defines a full-time employee as anyone who works on average 30 hours or more each week. Especially in industries that employ high numbers of part-time employees, this definitional change has the potential to greatly expand the number of employees eligible for employer-sponsored coverage....
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