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[Guidance Overview]

8/11/2014: Employers Should Prepare Now for 2015 to Avoid ACA Penalties (Jackson Lewis P.C.)
"[E]mployers should review their data collection procedures to ensure that they will be able to report the healthcare information required to be reported for 2015 ... Insurers, sponsors of self-insured plans, and other entities that provide minimum essential coverage during a calendar year will be required to report certain information to the [IRS] and to participants. In addition, applicable large employers will be required to report about the coverage they provide to both the IRS and to their employees."
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