The situation discussed in this Employee Benefit News article is very consistent with what we are seeing in ACA compliance self-assessments we are doing. Most employers are pleasantly surprised at how much of ACA they have done (and didn't know). Most are at little risk on "pay-or-play" penalties. All resent the two new taxes but are paying them. Year-round accounting of employees for IRS reporting and associated employee communications are where the biggest gaps in compliance exist and where there is the greatest exposure for serious penalties.