Under the Affordable Care Act, applicable large employers are required to offer minimum essential coverage (that is both affordable and meets the minimum value standard) to at least 95% of their eligible full-time equivalent employees. OMA Connections Partner Bricker & Eckler LLP, in its new analysis, notes that employer penalties may be assessed in two tiers if the employer fails to offer minimum essential coverage to at least 95% of eligible employees and/or the coverage is not affordable and the employees enroll in Marketplace plans. 11/14/2019