Compliance & legal
ALE (Applicable Large Employer)
An employer that averaged 50 or more full-time-equivalent employees in the prior calendar year. ALEs are subject to ESR rules and must file Forms 1094-C and 1095-C annually with the IRS.Last reviewed: · TMRW Benefits is a benefits brokerage, not a tax or legal advisor. Consult a CPA or attorney for situation-specific guidance.
Related terms
More in Compliance & legal
ERISA (Employee Retirement Income Security Act of 1974)
Federal law governing most private-sector benefit plans.
COBRA (Consolidated Omnibus Budget Reconciliation Act)
Continue group coverage up to 18-36 months after losing eligibility.
ACA (Affordable Care Act)
2010 federal law restructuring U.S. health insurance markets.
HIPAA (Health Insurance Portability and Accountability Act of 1996)
Federal law protecting health information privacy.
Section 125 (Cafeteria plan)
IRS code allowing pre-tax benefits payments.
Premium-only plan (POP)
Simplest Section 125 plan. Pre-tax premiums only.
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