{
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      {
        "uri": "/2018/02/26/employers-opt-out-health-care-arrangements-may-run-412-28033/",
        "title": "Employers' opt-out health care arrangements may run afoul of the IRS",
        "byline": "Robert G. Brody",
        "kicker": "Analysis",
        "prettyDate": "February 26, 2018",
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        "summary": "A key under ACA is to offer employees health care that is affordable, but, when an employee declines the opt-out payment, how do you calculate \"affordable?\"",
        "body": null
      },
      {
        "uri": "/2018/02/26/employers-opt-out-health-care-arrangements-may-run/",
        "title": "Employers' opt-out health care arrangements may run afoul of the IRS",
        "byline": "Robert G. Brody",
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        "prettyDate": "February 26, 2018",
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        "summary": "A key under ACA is to offer employees health care that is affordable, but, when an employee declines the opt-out payment, how do you calculate affordable?",
        "body": null
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