An updated summary of employer requirements included in the Affordable Care Act (ACA) is available for ABC members in a reference document provided by Washington Council Ernst & Young. The document is available on the Health Care Law Employer Toolkit (login required) on ABC’s website. The reference document includes: An overview of coverage requirements; Exchange enrollment; employer mandate; Employer information reporting requirements; and Communication with employees and Exchanges. 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.