The Internal Revenue Service has released Publication 5208 to provide assistance to entities as they attempt to determine whether or not they are considered an applicable large employer (“ALE”). As a reminder, all ALEs are subject to ACA’s employer shared responsibility provisions. ALE status needs to be determined for each calendar year. However, determining whether or not you meet the definition of an ALE can be complicated. This piece helps walk you through the determination process and provides info on ALE responsibilities once the determination is made.
