The Treasury Department announced on July 2, 2013, that the enforcement of the employer shared responsibility provisions (the pay or play provisions) will be extended for one year until 2015. The employer shared responsibility provisions penalize employers with more than 50 full-time employees that fail to offer group health plan coverage to their full-time employees or offer group health plan coverage that is unaffordable and does not provide minimum value. As a result of this delay in enforcement, employers will not be penalized for failing to offer coverage or for failing to offer affordable or minimum value coverage in 2014. More information from the Treasury Department can be found here.