The Internal Revenue Service (IRS) recently published compliance information for employers regarding the "shared responsibility" provisions of the 2010 Affordable Care Act (ACA), which will take effect Jan. 1, 2014. The Treasury Department released a proposed regulation that will govern the ACA's employer requirements. The law will require all employers with 50 or more "full-time equivalent" employees to provide government-approved health care benefits to employees or pay a penalty to the IRS. Additionally, covered employers who provide health coverage also may face penalties if the benefits are not deemed to be "affordable" as set forth by the law. The IRS document can be obtained on the IRS website by clicking here .