On January 2, 2013 HHS finally released clarity on Sections 4980H(a) and (b) of the PPACA regarding how many full time employees (30 hours or more) that an employer (with 50 or more full time employees) must offer 'qualified' health coverage to (in order avoid the penalty). AND, whether or not employers must offer coverage to DEPENDENTS of their employees. To save the reader time, the ruling is that employers must offer 'qualified' health insurance to no less than 95% of their full time employees or pay the penalty AND the coverage they provide must extend the option for their employees to offer coverage to their 'adult dependents' up to the age of 26. Employers are NOT required to offer 'qualified' health coverage to SPOUSES. http://www.howaltmcdowell.com/2013/01/07/affordable-care-act-aca-employer-shared-responsibility-rules/

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