“The Affordable Care Act’s (ACA) Employer Shared Responsibility provision, commonly referred to as the Employer Mandate, requires all employers with 50 employees, or 50 Full Time Equivalents (FTEs), to provide health insurance coverage beginning in 2014. Similar to the law’s individual mandate to carry health insurance, noncompliance carries a fine, levied to help offset the cost of providing insurance coverage in the ACA’s state based insurance exchanges.”