Survey data from a 2015 study conducted by the International Foundation of Employee Benefit Plans reveals that thirty-three percent of employers expect the largest cost increase from expenses associated with the Affordable Care Act will be in 2016. EMPLOYER SHARED RESPONSIBILITYThe Employer Shared Responsibility mandate, also known as “Play-or-Pay” is poised to encompass a broader group of employers in 2016. As its name implies, Play-or-Pay will result in hefty expenses if not followed correct...