• ACA Employer Compliance Checklist – 2026

• ACA Employer Mandate

• Affordability

• Applicable Large Employer (ALE) Determination

• Controlled Group Rules

• Dependent Coverage Requirement

• Eligibility and Measurement Determination

• Employer Mandate Overview

• Employer Mandate Penalties

• Employer Mandate Penalty Enforcement Process

• Employer Reporting Overview

• Essential Health Benefits (EHBs)

• Exchange Notice Requirement – Marketplace Notice to New Hires

• Full-Time Employee

• Full-Time Equivalent (FTE) Counting Methodology

• Grandfathered Plans

• Individual Mandate and Reporting

• IRS Form 1094-C – Employer-Level Transmittal

• IRS Form 1095-C – Employee-Level Reporting

• Medical Loss Ratio (MLR) & Rebates