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The Guidance you are attempting to access, "ACA employer mandate is in effect: Beware of whistleblower liability", is reserved for Compensation.BLR.com subscribers.

Excerpt from "ACA employer mandate is in effect: Beware of whistleblower liability"
Although much has been written about the proper method for calculating full-time-equivalent employees under the ACA and the merits of opting to pay penalties rather than offering coverage, comparatively little has been written about the Act’s whistleblower protection provision and its interplay with the employer mandate.

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