Applicable large employers (ALEs) – usually those that employ at least 50 full-time employees (including full-time equivalents) in a given year – may receive an IRS penalty notice if they either did not provide healthcare coverage or offered unaffordable coverage options in a prior year. The good news for ALEs is that there is no reason to panic. Watch as David White describes what ALEs can do to seek possible relief and properly respond to the notice.