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Frequently Asked Questions Insurance

What is an applicable large employer (ALE) and ALE member?

An applicable large employer (ALE) is an employer with an average of at least 50 full-time employees.  An applicable large employer may be a single entity or may consist of a group of related entities.  If there is a group of related entities, these are referred to as ALE members.  For more information on these definitions and other IRS related questions, see the IRS Questions and Answers on section 6056 reporting. 

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