The Internal Revenue Service on Sept. 23 announced a new web page offering information on the Affordable Care Act's employer mandate and reporting requirements. The ACA Information Center for Applicable Large Employers (ALE) web page provides information and resources for employers of all sizes, including sections to help employers determine if they are an applicable large employer as well as outreach materials.
Two provisions of the Affordable Care Act that apply only to ALEs are now in effect: the employer shared responsibility provision and the employer information reporting provision for offers of minimum essential coverage.
ALE's must provide full-time employees with affordable health-care coverage that meets minimum-value standards or face penalties. ALE's also must report their offers of minimum essential coverage to employees.
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