Understanding Healthcare Reform
Affordable Care Act (ACA)
The Affordable Care Act (ACA) made significant changes to the U.S. health care system, including health plan coverage requirements, patient protections and cost limitations. These changes generally apply to group health plans and health insurance issuers offering group or individual health insurance coverage.
Additionally, the ACA requires certain sized employers called Applicable Large Employers or ALE’s to offer affordable, minimum value health insurance to employees working 30 or more hours a week or pay a penalty.
Who is an ALE?
An ALE is an employer who on average employed at least 50 full-time employees, including full-time equivalent employees, on business days during the preceding calendar year. Employers need to make this determination each year based on their current number of employees for compliance the next year.
IRS publication 5208– determining if you are an ALE
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