The Affordable Care Act (ACA) requires health insurance issuers and applicable large employers (ALEs) to file annual returns with the IRS reporting on the health plan coverage they offered or provided. The reporting will provide the IRS with the necessary information to administer the ACA’s employer and individual mandates. The first returns are due Feb. 29, 2016 (or March 31, if filed electronically), which report on coverage offered in 2015. Read More