Check out this link. This is another example of why self-funded plans need to start working on ACA compliance now. Waiting until 2015 is too late. Comparing and combining payroll information with enrollment information sounds simple but it is anything but. We have done this hundreds of times; I have yet to see a plan that has payroll and enrollment rosters that match. Under ACA they’ll have to match. You need to start now to deal with this, so that by 2015 you can do the month-by-month accounting of individual enrollees required by ACA.