{"id":7784,"date":"2024-01-18T14:32:08","date_gmt":"2024-01-18T20:32:08","guid":{"rendered":"https:\/\/www.bbrown.com\/insight\/the-acas-employer-mandate-and-look-back-measurement-method\/"},"modified":"2024-01-18T14:32:08","modified_gmt":"2024-01-18T20:32:08","slug":"the-acas-employer-mandate-and-look-back-measurement-method","status":"publish","type":"insight","link":"https:\/\/www.bbrown.com\/ca\/insight\/the-acas-employer-mandate-and-look-back-measurement-method\/","title":{"rendered":"Recorded Webinar | The ACA\u2019s Employer Mandate and Look-Back Measurement Method"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column]\n\t<div class=\"hero hero--wrap    \">\n\n\t\t<div class=\"hero--background-image hero--background-image-blur\">\n\t\t\t<div class=\"hero--overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"hero-background\" style=\"background: url(https:\/\/www.bbrown.com\/wp-content\/uploads\/2022\/01\/pexels-mikhail-nilov-8296979-scaled.jpg) center center no-repeat; background-size: cover;\"><\/div>\n\t\t\t\t\t<\/div>\n\n\t\t<div class=\"hero--container\">\n\t\t\t<div class=\"container\">\n\t\t\t\t<div class=\"hero--inner width-100\">\n\n\t\t\t\t\t\n  <div class='content-heading  100%  '>\n    <p class='text-white subheading'>Regulatory and Legislative Strategy<\/p>\n    <h1 class='text-white    '>\n      Recorded Webinar | The ACA\u2019s Employer Mandate and Look-Back Measurement Method\n    <\/h1>\n\t\n  <\/div>\t\t\t\t\t\n\t\t\t\t\t\n\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\n\t<\/div>\n\n\t\n[\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;]\n  <div class='content-heading  100% content-heading--ruled '>\n    \n    <h1 class='text-brand-dark-blue    h2'>\n      Recorded Webinar | The ACA\u2019s Employer Mandate and Look-Back Measurement Method\n    <\/h1>\n\t\n  <\/div>[vc_column_text]The Affordable Care Act\u2019s Employer Mandate (i.e., Employer Shared Responsibility requirement) affects all Applicable Large Employers (ALEs). An ALE is generally defined as an employer that employed at least 50 full-time and full-time equivalent employees on average in the previous calendar year. To help avoid potential penalties, many employers have implemented tracking systems embedded within their payroll and HRIS systems that assist them in identifying full-time employees (defined as employees that average 30 or more hours a week) and determining whether they may be subject to penalties for failing to offer those full-time employees medical coverage during the calendar year.<\/p>\n<p>ALEs are required to provide information reporting under the Employer Shared Responsibility rules to individuals and the Internal Revenue Service (IRS). Since ALEs must comply with the reporting obligation for the 2023 calendar year in the first quarter of 2024, now is a good time for employers to reacquaint themselves with the ins and outs of the rules under the Employer Shared Responsibility provisions.[\/vc_column_text][vc_video link=&#8221;https:\/\/vimeo.com\/904197228?share=copy&#8221;]\t<div class='wpb_content_element text-left btn-container'>\n\t\t\t\t\t<a class='btn btn-brand-green  '\n\t\t\t\thref='https:\/\/www.bbrown.com\/wp-content\/uploads\/2024\/01\/Webinar-Slides-The-Employer-Mandate-Brown-Brown.pdf' target='_blank' data-toggle=''>\n\t\t\t\t<span class=\"btn-text-color--default\">Download the Presentation<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][vc_column width=&#8221;1\/3&#8243;][vc_single_image image=&#8221;1390&#8243; alignment=&#8221;center&#8221; style=&#8221;vc_box_circle_2&#8243;][vc_separator border_width=&#8221;2&#8243; el_width=&#8221;60&#8243;][vc_column_text]<\/p>\n<h6 style=\"text-align: center;\">Regulatory and Legislative Strategy Group<\/h6>\n<p>[\/vc_column_text]\t<div class='wpb_content_element text-center btn-container'>\n\t\t\t\t\t<a class='btn btn-brand-dark-blue  '\n\t\t\t\thref='\/us\/contact\/contact-general\/' target='' data-toggle=''>\n\t\t\t\t<span class=\"btn-text-color--default\">Connect Now<\/span>\n\t\t\t<\/a>\n\t\t\t<\/div>\n[\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text]The Affordable Care Act\u2019s Employer Mandate (i.e., Employer Shared Responsibility requirement) affects all Applicable Large Employers (ALEs). An ALE is generally defined as an employer that employed [&hellip;]<\/p>\n","protected":false},"author":66,"featured_media":7785,"template":"","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"insight_category":[73,109],"class_list":["post-7784","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight_category-regulatory-and-legislative-strategy","insight_category-webinars"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.0 (Yoast SEO v27.0) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Recorded Webinar | The ACA\u2019s Employer Mandate and Look-Back Measurement Method - Brown &amp; Brown<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.bbrown.com\/ca\/insight\/the-acas-employer-mandate-and-look-back-measurement-method\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Recorded Webinar | The ACA\u2019s Employer Mandate and Look-Back Measurement Method\" \/>\n<meta property=\"og:description\" content=\"[vc_row row_style=&#8221;page-hero&#8221; full_width=&#8221;stretch_row_content&#8221;][vc_column][\/vc_column][\/vc_row][vc_row][vc_column width=&#8221;2\/3&#8243;][vc_column_text]The Affordable Care Act\u2019s Employer Mandate (i.e., Employer Shared Responsibility requirement) affects all Applicable Large Employers (ALEs). 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