Over the past few years, the Patient Protection and AffordableCare Act has had no shortage of scrutiny. But the employer mandate,perhaps more than any other provision, has become a lightning rodfor criticism. The provision–once thought of as a key, if notessential, part of PPACA–since its inception has been vehementlyattacked by employer groups and business owners. Originallyscheduled to go into effect this year, the mandate has twice beendelayed by the administration, who say they need more time toimplement the provision.

Under the latest delay, announced in February of this year,employers with between 50 and 99 employees have until January 2016to offer health insurance or pay a fine, and employers with morethan 100 employees must offer insurance or pay a fine of $2,000 perworker by January 2015. Companies with fewer than 50 employees areexempt.

Buzz about the mandate hit a new high at the Benefits SellingExpo back in April, when Robert Gibbs predicted during a keynoteaddress that the mandate would never come to pass.