The Patient Protection and Affordable Care Act (ACA) is the health reform legislation signed into law in March 2010. Key provisions of the legislation include extending coverage to millions of uninsured Americans, implementing measures that will lower health care costs and eliminating industry practices that include denial of coverage due to preexisting conditions. The ACA does not require businesses to provide health benefits to their workers, but applicable large employers may face penalties if they don’t make affordable coverage available. The Employer Shared Responsibility Provision of the ACA penalizes employers who either do not offer coverage or do not offer coverage that meets minimum value and affordability standards. As a participating employer in PEBA-administered insurance benefits, you must offer coverage to all employees who are eligible to participate in the insurance benefits. The Plan of Benefits allows coverage for permanent full-time employees, as well as non-permanent full-time employees and variable-hour, part-time and seasonal employees.