Each year, ALEs must file Form 1095-C and Form 1094-C with the IRS, proving that they complied with the ACA. If either of these forms contain inaccurate information or miss the submission deadline, the employer may receive a penalty notice. In addition, ESRP notices are issued when timely, affordable and appropriate benefits are not offered to full-time employees and their dependents. These notifications include the employees who triggered the ESRP, the incurred penalty – IRS Code Section 4980H(a), (b) or both – and the assessed dollar amounts for each violation.