This alert describes upcoming reporting deadlines under the Affordable Care Act (ACA) and under state laws that require similar reporting.

Ambulatory surgery centers may be classified as applicable large employers based on their ownership structures, and the upcoming requirements for offering health insurance coverage to full time ...

Under the ACA, applicable large employers (ALEs) must offer health insurance coverage to full-time employees. If an ALE does not offer coverage (or does not offer affordable coverage), it may be ...

The Internal Revenue Service announced indexing adjustments to the applicable dollar amount used to calculate employer shared responsibility payments under the Affordable Care Act. Effective for ...