Under the Patient Protection and Affordable Care Act ("PPACA"), starting in 2013, applicable large employers will be subject to a penalty for failing to provide "affordable" health care coverage to their full-time employees. PPACA specified a guideline for measuring affordability of 9.5% of MAGI for the employee's household (including spouse and dependent income). The IRS has issued a notice proposing to change this guideline to measure affordability based on 9.5% of the employee's wages from that employer. This change is designed to overcome the practical difficulty of an employer obtaining information about the income of the other members of an employee's household. (Notice 2011-73).