A health care alert from Washington Council Ernst & Young on the final rule implementing the employer mandate provisions under the health care law is available for ABC members. The health care alert provides an overview of key provisions included in the final rule and also outstanding issues. In addition to the health care alert, the Internal Revenue Service (IRS) Feb. 10 issued detailed guidance on the employer mandate provisions included in the final rule. ABC members can access the health care alert and the IRS guidance on the Employer Health Care Tool Kit . Washington Council Ernst & Young leads the Employers for Flexibility in Health Care (E-FLEX) Coalition which ABC is a member of. E-FLEX is a coalition of leading trade associations and businesses in retail, restaurant, hospitality, supermarket, construction, temporary staffing and other service-related industries, as well as employer-sponsored health plans insuring millions of American workers. Through comment letters and meetings, members of the coalition have been working with administration officials to help ensure that employer-sponsored coverage—the backbone of the U.S. health care system—remains a competitive option for all full-time, part-time, temporary and seasonal employees.