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This article humanizes the very real complexity introduced by Affordable Care Act (ACA) employer reporting. The author is correct in noting that, despite their promises, payroll companies cannot handle ACA reporting requirements. You need to combine payroll and enrollment facts. Heath Decisions has 20+ years of experience combining these files; they never match. One of the positive side effects from the ACA will be having employers recognize and reconcile these differences. The new dimensions ACA introduces into coordination-of-benefits are also very real. Add to that witches brew the opt-out incentives (and their effects on affordability). We will all be sorting out the changes ACA introduces for some time.