Control groups and affiliated groups are certainly not new terms for any benefits industry professional, but they may trigger fresh issues and confusion for small business owners and brokers alike now that the Affordable Care Act’s employer shared responsibility final rule has been issued. 

In a nutshell — control groups never used to govern the requirement to offer medical coverage. But because the concept states that a group of companies may be considered one under a single owner, a count of full-time equivalent employees could make the group subject to the pay-or-play and other ACA provisions.

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