In 2015, Affordable Care Act reporting requirements will begin to phase in for employers with 50 or more full-time equivalent employees. The statute calls for employers, insurers and other reporting entities to report information to the IRS. Employers with 100 or more employees must offer affordable health insurance coverage to employees or make a “shared responsibility” payment; employers with 50-99 employees have received a one-year reprieve (until 2016) from the coverage mandate. [May 2014, 320 word article]