As employers continue to take steps to come into and prepare for compliance with the Affordable Care Act, including the ACA's employer shared responsibility provisions under Section 4980H of the Internal Revenue Code and the reporting provisions under Sections 6055 and 6056, now is a good time to review recent NYSHIP updates, what constitutes an “offer of coverage” in the collective bargaining context, and the ACA's Summary of Benefits & Coverage requirements. Clients can view our November 6, 2015 ACA update through our client portal.