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Employer Pay-or Play

Requires employers to extend and pay for health benefits for their employees. It could also mean the employer pays a certain dollar amount of the pay roll into a public fund. This fund would then continue as financing for coverage for those who do not have employment-based coverage.

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…