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One of the more controversial aspects of the Patient Protection and Affordable Care Act (ACA) is the employer mandate, which applies to “large” employers with 50 or more full-time employees. The impact that the employer mandate will have on employer-sponsored health insurance plans, many of which are governed by the Employee Retirement Income Security Act (ERISA), will remain unknown for some time — predominantly due to the delay in its implementation. But whatever effect the employer mandate will have, it will likely arise out of its penalty provisions.