A reference document provided by Washington Council Ernst and Young offers ABC members a summary of employer requirements contained in the Patient Protection and Affordable Care Act (PPACA). Included in the reference document are sections addressing key definitions, tax penalties and other fees, and communication with employees, exchanges and the Internal Revenue Service. ABC members should remember these slides are meant for educational purposes only and are 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. In addition, the Department of Labor has issued another set of frequently asked questions regarding limitations on cost sharing and coverage of preventive services.