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 ABC’s Academy for Construction Ethics, Compliance and Best Practices (login required). Included in the reference document are updates regarding the opening of Exchanges, new proposed rules on information reporting, and information on employer contributions to Health Reimbursement Accounts (HRA) and health Flexible Spending Accounts (FSA). 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 advisor or legal counsel.