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IRS Tax Tip 2016-05: Five ACA Facts for Applicable Large Employers
Internal Revenue Service [IRS] Link to more items from this source
[Guidance Overview]
Jan. 14, 2016
"Some of the provisions of the Affordable Care Act only affect your organization if it's an applicable large employer. An ALE is generally one with 50 or more full-time employees, including full-time equivalent employees. The vast majority of employers will fall below the ALE threshold number of employees and, therefore, will not be subject to the employer shared responsibility provisions. If you are an ALE, here are five things to know[.]"

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