The Internal Revenue Services has added a page to its website which centralizes information to help comply with provisions the Act.
An () is an organization which had an average at least 50 - employees, including - employees, during the prior calendar year. If a company’s workforce met that threshold, the is an for the current calendar year.
Two provisions the that now apply only to ALEs are the “ ” rule, which requires ALEs to either to their employees or pay a penalty to the , and the requirement that ALEs file reports with the regarding offers they have made.
The page is a gateway to other portions of the website which can help a company determine if it is an , along with information resources for ALEs on specific aspects the that may affect them, they must file, notices they must provide to their employees, and other resources.