More Patient Protection and Affordable Care Act (PPACA) group health provisions are supposed to begin taking effect in 2015.
The current schedule calls for a transitional version of the PPACA “play or pay” employer coverage mandate to apply to employers with 100 or more full-time employers, and to some employers with 50 to 99 employees.
Employers will have to keep track of which employees were offered health coverage in any given month, and large employers will have to put the employee count data they collected in 2014 into Internal Revenue Code Section (IRC) 4980H “employer shared responsibility” reports.
See also: Nitty-gritty on 6 key provisions of employer mandate
Meanwhile, some of your employee clients may still be scrambling to create, and understand, their PPACA compliance checklists. What should those clients be doing to make sure they’re ready for 2015?
For a list of five action items your clients should focus on now, read on.

1. Review existing measurement systems.
Are your clients equipped to determine employee status, while considering measurement and stability periods, to provide coverage as soon as an employee becomes eligible?
See also: 15 PPACA provisions that will take effect in 2014

2. Determine excise tax penalty risk by entity.
Your clients should identify potential full-time employees not offered coverage.