An updated summary of employer requirements under the Patient Protection and Affordable Care Act (PPACA) is available for ABC members in a reference document provided by Washington Council Ernst & Young. The document is available on the H ealth Care Law Employer Toolkit (login required) on ABC’s website. The reference document includes: an overview of coverage requirements and 2014 transition relief; key definitions for employers; tax penalties and other fees; and communication with employees, Exchanges and the Internal Revenue Service. ABC members should remember the summary document is meant for educational purposes only and is not intended, and should not be relied upon, as tax or legal advice. Recipients of this document should seek advice based on their particular circumstances from an independent tax adviser or legal counsel.