Congress passed a revision to the Affordable Care Act regarding “Applicable Large Employers” (ALEs) who are required to either provide coverage or make shared responsibility payments for their employees.  ALEs are defined as employers who employ an average equivalent of 50 fulltime employees in a year, along with several other rules and exceptions.  This change states that employers do not have to count an individual in the 50 full time employees if that person is otherwise covered by TRICARE or VA.

This change is retroactive and may be applied to any tax year beginning January 1, 2014 or later.