Two provisions of the Affordable Care Act now in effect
Now in effect are two provisions of the Affordable Care Act that apply only to applicable large employers (ALEs): the employer-shared-responsibility provision and the employer-information-reporting provision for offers of minimum essential coverage. In addition, self-insured ALEs—that is, employers who sponsor self-insured group health plans—have additional provider information-reporting requirements.
The Internal Revenue Service (IRS) has also published various forms related to these requirements.