The IRS has stepped in once again to clear up the confusion around another set of requirements of the Patient Protection and Affordable Care Act. This time, the confusion involves PPACA reporting requirements set to kick in next year for applicable large employers, or ALEs. And you might want a pint of the suds to help wade through the guidance.

Essentially, what's being explained is how employers are to report the health insurance coverage status of employees.

Employers must disclose whether their full-time employees have been offered what the act defines as minimal coverage. And they have to report whether all full-time employees have minimal coverage. Forms 1094-C and 1095-C are the appropriate ALE reporting vehicles.

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Dan Cook

Dan Cook is a journalist and communications consultant based in Portland, OR. During his journalism career he has been a reporter and editor for a variety of media companies, including American Lawyer Media, BusinessWeek, Newhouse Newspapers, Knight-Ridder, Time Inc., and Reuters. He specializes in health care and insurance related coverage for BenefitsPRO.