ACA Compliance Collateral

Simplify things for yourself and your clients with our collection of essential Affordable Care Act (ACA) compliance-related resources and documents.

  • 60-day Notice

    The ACA requires Group Health Insurance plans and insurers to provide a minimum 60-day notice of material plan modifications (outside of renewal) to all enrollees prior to the effective date.

  • ACA Calculators

    Determine if your clients are subject to ACA "play or pay" mandates, the amount of any potential ACA penalty, and more. We offer five different calculators plus tax credit information.

  • Controlled Groups/Common Ownership

    An Applicable Large Employer can be a single company or multiple companies combined because of common ownership (such as a parent company and affiliates). Learn about Controlled Group rules.

  • Essential Health Benefits

    All ACA-qualified health plans must include coverage for 10 “essential health benefits,” including ambulatory patient services, emergency services, hospitalization, prescription drugs, and more.

  • Minimum Essential Coverage (MEC)

    The ACA originally included an Individual Mandate for minimum essential health coverage for most Americans. However, the penalty for non-compliance was reduced to zero beginning January 1, 2019.

  • ACA IRS Reporting

    Applicable Large Employers must report their offer (or non-offer) of “affordable” Health Insurance with minimum value to full-time employees and their dependent children – or face penalties.

  • Minimum Value (MV)

    A Minimum Value plan covers at least 60% of the total cost of medical services. The Actuarial Value range for ACA-qualified plans is 60-90%, based on Bronze, Silver, Gold, and Platinum metal tiers.

  • Employer Notifications Checklist

    This checklist contains a general list of notices an employer sponsoring group health coverage must create, distribute, and/or redistribute to employees.

  • FSA, HSA, and High Deductible Health Plan Limits

    Maximum allowable deductibles vary by product type and calendar year. Health Savings Account, Health Reimbursement Account, and Flexible Spending Account contributions also vary annually.

  • Annual Special Open Enrollment Window

    The ACA requires insurers to offer a one-month Special Open Enrollment Window, when eligible Small Groups can enroll in coverage without meeting standard contribution or participation rules.

  • Summary of Benefits and Coverage (SBCs)

    Health insurers are required by the ACA to provide to employees and dependents an easy-to-understand summary of each health plan’s benefits and coverage at enrollment or renewal.

  • W-2 Reporting of Health Care

    Informational reporting regarding employer-provided health insurance is required by businesses on employees’ W-2 forms only for those issuing 250 or more W-2s for the prior tax year.

  • Quick Reference Guide

    Our ACA Quick Reference Guide offers valuable broker and employer information on federal and state mandates, ALEs, Minimum Essential Coverage, and more.

  • Affordability Guide

    Our ACA Affordability Guide offers information on calculating affordability, requirements, safe harbors, and more.

  • WBCompliance Wiki

    Our new resource gives you and your clients a place to easily – and quickly – look up compliance-related topics to get the answers you need. You won’t have to wade through PDFs or web pages. The search feature gives you the ability to find exactly what you’re looking for in seconds.


  • IRS Form 5500

    Developed jointly by the IRS, Department of Labor, and Pension Benefit Guaranty Corporation, the Form 5500 series includes forms employers use to meet their annual ERISA reporting requirements.



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