The ACA was passed five years ago and on November 1, 2015 will enter its 3rd enrollment period for the public exchanges. The transitional relief offered to employers from the 4980H pay or play penalties as well as the filing of the information tax returns (1094 and 1095 B and C series) will expire at the end of the year. Applicable large employers (ALEs – the employers potentially susceptible to the 4980H penalties) will be set at 50 full time equivalent employees. In addition the definition of offering coverage will become more stringent as it increases from offering coverage to 70% to 95% of full time employees. Organizations can look to the measurement period safe harbors to help mitigate penalty exposure risk. Lastly, the information tax returns will be due covering the 2015 calendar year on February 28, 2016 for paper filers and on March 30, 2016 for those filing electronic. Eide Bailly’s Health Care Reform team has helped organizations across the country with ACA questions, compliance, benefit services, and consulting opportunities.