With 2015 just around the corner, employers are facing a new wave of requirements under the Patient Protection and Affordable Care Act (PPACA), as amended by the Health Care and Education Reconciliation Act of 2010 (HCERA) (collectively, the Affordable Care Act (ACA)). These requirements include the "employer mandate" and additional reporting requirements under Sections 6055 and 6056 of the Internal Revenue Code.

Practical Law asked Christina M. Broxterman and Laura Summers of Ogletree, Deakins, Nash, Smoak & Stewart, P.C. for recommendations on handling some of the most common questions being posed by employers in preparing for these rules. To learn more, see Expert Q&A on Top ACA Compliance Issues Facing Employers in 2015.