Two provisions of the Affordable Care Act now in effect
Published On October 05, 2015
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.
