Recently, the IRS began stepping up its enforcement of the ESR provisions, expanding its focus to include sending notifications to non-filers and inaccurate/incomplete filers. (Photo: ALM)

There’s no dancing around the fact that health care remains one of the most complex, yet critical, issues for employers to manage.

Due to an ever-changing regulatory landscape in all levels of government, many of today’s business owners may not know which Affordable Care Act (ACA) rules still apply to them. As a result, some are facing significant consequences for non-compliance.

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