If you are an Applicable Large Employer (ALE)*, your business could face significant IRS assessments if your Affordable Care Act (ACA) reporting forms 1095-C for the 2022 reporting year are not timely distributed to your full-time employees. Failure to timely distribute the 1095-C forms to your employees may subject your business to potential IRS assessments. Please review and acknowledge your filing in the ACA Reporting Tool (ART) by Jan. 31, 2023 so that we can timely distribute the forms to your full-time employees.