Presented by: Teresa D. Teare of Shawe Rosenthal / We will review steps that employers should be taking now to ensure compliance with the ACA. The ACA requires both large and small employers to file international returns with the IRS and issue annual statements to employees beginning in January 2016. Employers that fail to file distribute statements are subject to penalties (up to $3 million per calendar year). / Completion of this webinar results in 1 HRCI AND SHRM-CP/SHRM-SCP credit for attendees.