---
title: ACA Facts for ALEs
description: ACA Facts for ALEs
---

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# ACA Facts for ALEs

[Kuzneski Editors](https://www.kuzneski.com/blog/author/kuzneski-editors) /  February 12, 2016

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 While we all have our own, sometimes strong opinions about the Affordable Care Act (ACA), one thing that can be agreed upon is that it has a way of puzzling even the brightest of people. Some mix-up comes from the frequent changes to the law and additional confusion comes from determining if a specific part of the law applies to you or your company.

In an attempt to provide clarity, here are 5 quick ACA facts for “applicable large employers”, or ALEs.  ALEs are companies who employ 50 or more full-time employees, including full-time equivalents.

1. ALEs must either offer minimum essential coverage that is affordable and that provides minimum value to their full-time employees and their dependents, or potentially make an employer shared responsibility (pay or play) payment to the IRS.
2. ALEs have annual reporting responsibilities. ALEs will need to provide the IRS and employees with information returns concerning whether and what health insurance the ALE offered to its full-time employees.
3. If an ALE provides self-insured health coverage to its employees, the ALE must file an annual return reporting certain information for each employee covered.
4. An ALE may be required to report the value of the health insurance coverage provided to each employee on his or her Form W-2 – but only if the ALE was required to file 250 or more Forms W-2 for the preceding calendar year.
5. If an ALE has exactly 50 employees, they may be able to purchase affordable insurance through the Small Business Health Options Program (SHOP), if certain other eligibility criteria are satisfied.

If you are more confused after reading this than before, give us a call.  ACA is evolving and now, more than ever before, you need an advisor that is up to speed with all of the latest developments.

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