Survey data from a 2015 study conducted by the International Foundation of Employee Benefit Plans reveals that thirty-three percent of employers expect the largest cost increase from expenses associated with the Affordable Care Act will be in 2016. REPORTING – FORM 1095-CPer the Affordable Care Act, 2016 is also the first year Applicable Large Employers (ALEs) will be responsible for reporting employee information using IRS Form 1095-C. Most employers expect a one- to six- percent increase in c...