True or False: The MPR is calculated as the number of FTE employees accepting SHOP coverage divided by the number offered coverage, excluding those that have other health coverage.

The correct answer is true. The MPR, or Minimum Participation Rate, is a metric used to gauge the number of full-time equivalent (FTE) employees who accept coverage through the Small Business Health Options Program (SHOP) compared to those who are offered that coverage. It specifically excludes employees who already possess alternative health coverage. This calculation is crucial for small businesses to meet certain participation standards in order to maintain eligibility for specific benefits within the SHOP program.

In this context, the calculation reflects the engagement of employees with the available health coverage and provides insights into the effectiveness of the offerings. Understanding this relationship helps businesses assess their health insurance strategy and ensure compliance with program requirements.