by Avik Roy
July 11, 2013
A one-year delay impacts other important provisions of the Affordable Care Act. In order to gain eligibility for subsidized coverage on the exchanges, an individual must prove that he has not been offered “affordable” coverage from his employer. But now that the reporting requirements of the employer mandate have been delayed, it may be difficult for him to prove or disprove that. Delaying the employer mandate’s reporting requirements, therefore, affects the implementation of the subsidized exchanges and the individual mandate.