As an employer, what does the Affordable Care Act mean to my company?

Section 4980H of the Internal Revenue Code by the Affordable Care Act (ACA) affects some employers. Under these provisions, certain employers called applicable large employers (ALEs) must either offer health coverage that is “affordable” and that provides “minimum value” to their full-time employees (and offer coverage to the full-time employees’ dependents; or potentially make an employer shared responsibility payment to the IRS, if at least one of their full-time employees receives a premium tax credit for purchasing individual coverage on a Health Insurance Marketplace (Marketplace), also called the Exchange.