The employer mandate portion of PPACA has been delayed until 2015. This is the portion that would require any employer with more than 50 employees to provide coverage for all full time employees (and define ‘full time’ as 30 hours or more, the primary issue affecting many of our clients). See www.washingtonpost.com for more.
Since the effective date would have been the plan anniversary in 2014, presumably it will now be the plan anniversary in 2015, however, details have not been released as yet. BMC Benefit Services will keep you updated on the specifics as they are received and, as always, will assist you with compliance for your specific organization.