PAGEâ18 employee who purchases subsidized coverage. With the $3,000 penalty, the employer has offered coverage, but the coverage does not satisfy the minimum value and affordability tests. The total amount of the $3,000 penalty cannot be greater than the total penalty for failing to offer any coverage.
For permission to reproduce this essay, email me. To see photos of the The Gates project, go here. The Gates belongs on a slalom course rather than in New York Cityâs Central Park, because it doesnât fulfill the purpose of art. This essay was written before the Gates was installed. I stand by it, after seeing the Gates a dozen or more times on my commute through Central Park. In the depths of a cavern thousands of years ago, a figure laboriously scratched designs of animals and hunters onto a wall.
Standing thirty-three feet high and sixty-six feet long, Cloud Gates has become one of Chicagoâs most iconic structures. Known by many as âthe beanâ (because of itâs resemblance to the tiny legume), the sculpture was designed by British artist Anish Kapoor.