Two provisions of the Affordable Care Act (ACA) that apply only to applicable large employers (ALEs) are now in effect: the employer shared responsibility provision and the employer information reporting provision for offers of minimum essential coverage.
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In addition, self-insured ALEs—that is, employers who sponsor self-insured group health plans—have additional provider information reporting requirements.
To help employers keep track of it all, the Internal Revenue Service (IRS) has released a new ACA Information Center website for ALEs.
Read more here.