ACA Reporting for Applicable Large Employers (ALE) Video

Summary

This practice video describes the reporting requirements introduced by the Affordable Care Act (ACA) for employers that are subject to ACA's employer shared responsibility provisions (i.e., "applicable large employers" or ALEs) for a particular year, regarding whether they offered their full-time employees health coverage meeting the minimum essential coverage standards for that year and if so, information about the offer of coverage. I.R.C. § 6056. The video also discusses the separate reporting obligation under I.R.C. § 6055 that applies to any employer, including ALEs, that sponsors a self-funded health plan.