Law360, New York (February 5, 2015, 12:11 PM EST) -- Starting in 2015, the Affordable Care Act imposes "shared responsibility" tax penalties on applicable large employers (ALEs) who fail to offer their full-time employees health care that meets the ACA requirements for coverage and affordability. ALEs are employers with at least 50 full-time and full-time equivalent (FTE) employees (for 2015, this number is increased to 100), and shared responsibility tax penalties are imposed on ALEs in relation to the number of their full-time employees (but not their FTEs). It is important, therefore, that ALEs correctly determine exactly which of their employees are full-time for purposes of the ACA so they can anticipate and avoid shared responsibility tax penalties....