A federal requirement that companies with 50 or more full-time employees or full-time equivalents must offer medical coverage that is "affordable" and provides minimum value to full-time employees and their children up to age 26. The companies will face penalties to the government if one of their workers obtains taxpayer subsidized coverage through the ObamaCare. The implementation of the mandate was delayed one year to Jan. 1, 2015 to give companies more time for the transition. The mandate was intended to keep companies from "dumping" employees into public coverage.