• Let's Get Small
  • August 3, 2012 | Author: R. Pepper Crutcher
  • Law Firm: Balch & Bingham LLP - Jackson Office
  • Only large employers are required to provide qualifying coverage or pay the associated penalty. But the large/small distinction for that purpose differs from the large/small employer distinction for three related purposes - small employer tax credit eligibility, large vs. small market plan requirements and the large employer automatic enrollment requirement. In general, simple terms, here are the dividing lines: