On July 2, 2013, the Obama Administration announced (via a web posting) that it is delaying the Affordable Care Act’s (ACA) employer “shared responsibility” payment obligation (commonly referred to as the “employer mandate”) until January 1, 2015. The “shared responsibility” payment requirement, originally scheduled to begin January 1, 2014, requires certain employers with 50 or more full-time or full-time equivalent employees to pay an excise tax if they do not offer health coverage (or if they offer health coverage that is unaffordable or does not provide minimum value) to their full-time employees and dependents. The Administration also is delaying certain mandatory reporting requirements for employers and health insurers under the ACA until January 1, 2015. For more information, see our Client Alert.