Many small business owners and others in charge of working out insurance needs may be trying to assess their paths forward once the coverage mandate of the Affordable Care Act takes effect on January 1, 2014. New research shows that millions of Americans nationwide will be able to receive federal help in paying for their own policies.

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Experts have focused much of their attention on the requirements that apply to the individual and small group market. However, companies with more than fifty employees face large penalties if they do not offer "minimum value" coverage or require excessive employee premiums.

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