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This client alert from Bernstein Shur highlights important updates to the Affordable Care Act (ACA) following the passage of the Employer Reporting Improvement Act and Paperwork Burden Reduction Act. Key changes include streamlined reporting requirements for Forms 1095-B and 1095-C, extended response times for ACA penalty assessments, and a clarified six-year statute of limitations on penalty collections. Learn how these changes reduce administrative burdens for employers and enhance compliance efforts. Insights provided by Steven R. Gerlach, Esq., LL.M., a seasoned tax attorney specializing in employee benefits and ERISA.