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ACA Information Reporting: Be Sure Your Big Data Analyses Won't Lead to Big Penalties
Epstein Becker & Green, P.C. Link to more items from this source
Sept. 21, 2016

"[I]ssues that employers should consider when getting ready for 2017 ACA information reporting: [1] Understand the big data environment.... [K]now where the data resides, how to extract it, and confirm that it is consistent with unique employee identifiers (e.g. SSN).... [2] Ensure proper worker classifications.... [3] Monitor changes in the applicable guidance.... [4] Ensure accurate names and Social Security Numbers.... [5] Record retention.... [6] Corporate transactions.... [7] Fiduciary responsibility and governance.... [8] Establish an ACA information reporting team."

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