Companies with 100 or more full-time-equivalent employees will have to comply with more Affordable Care Act provisions in 2015, such as tracking and reporting the number of employees with access to health plans. Businesses subject to the ACA should ensure they have appropriate measurement systems in place, identify their excise penalty tax risk, evaluate data collection and reporting systems, and ensure record-keeping systems can withstand an audit. BenefitsPro.com (12/8)