Which of the following statement(s) regarding employer health insurance is (are) TRUE? (check all that apply)

A The (Affordable Care ACt) ACA does not force employers to offer health insurance to their employees.

B An employer with 100 employees is subject to a tax penalty if it offers health insurance, but at least one employee buys a policy from an Exchange and receives a tax credit.

C An employer with 75 employees is eligible to a tax credit if it pays at least 50% of the premiums

D An employer with 25 employees will not be subject to tax penalties if it does not offer health insurance to its employees.

E An employer with 20 employees is eligible for a partial tax credit if it offers health insurance to its employees (subject to a maximum for the average annual wages).