Tiffany Downs is quoted in this article about delays in employer penalties under the Affordable Care Act (ACA):
"We're recommending that employers proceed as if the ACA is going into effect in 2014 and that they use the transition time to work out the kinks, while there are no financial implications from penalties," says Tiffany Downs, a partner and head of the employee benefits group in the Atlanta law office of Ford Harrison. This gives businesses time to develop Plan B if their initial program isn't compliant, she adds.
Downs weighs in on the subject several more times in the article. To read the entire article, please visit http://www.providermagazine.com/archives/2013_Archives/Pages/1013/Climbing-The-Mountain-Of-Health-Care-Reform.aspx#magazine-article.