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Early Retiree

An “early retiree” is anyone who retires prior to what is considered the normal retirement age. This is often used to describe retired individuals under 65 years of age. The ACA’s reinsurance program for early retiree defines eligible retirees as between 55 and 65 years of age.

Employer Health Care Tax Credit

A method of creating an incentive for employers to offer health insurance to their employees. The credit allows employers to deduct a percentage of premiums…