Negotiating the compliance landscape for controlled and affiliated service groups was always a difficult task for benefit advisers and their corporate clients. Now the Affordable Care Act has made it even more challenging.

Although large corporations are accustomed to intricate benefit rules, including those pertaining to the shared responsibilities of related businesses, the ACA now requires individualized rather than consolidated reporting. That’s a departure from the previous norm, and comes at a time when the employer threshold for offering health insurance is being raised from 70% of employees in 2015 to 95% for 2016.

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