Since the enactment of the Patient Protection and Affordable Care Act in 2010, employers have been inundated with multiple complex compliance requirements, including those established under the ACA’s employer shared responsibility provisions or employer mandates.
The employer mandate provisions generally are effective for plan years beginning on or after Jan. 1, thus most employers (following the Internal Revenue Service’s final employer mandate regulations issued in early 2014) have already determined whether they are an applicable large employer, or ALE, to which the ACA’s employer mandate provisions apply.
