Last week, the Administration published final rules implementing the employer shared responsibility provisions of the ACA. The rules included another one year delay in the implementation of the employer responsibility provisions for employers with 50 to 100 full time employees. The provision that these employers provide health insurance coverage to full time employees or pay a penalty will take effect January 2016. The final rules allow employers to offer coverage of 70% to their full time employees without triggering a penalty. The amount will be raised to 95% in 2016. The proposed rule included a number of transitional provisions that have been extended through 2015, including delaying the requirement that employers make available coverage for their full time employees’ dependents as long as the employer is taking steps to arrange for the coverage to begin in 2016.