Our current administration has put this bill into effect because they want to encourage Americans to enroll in the state exchange and receive a subsidy, which is great for some people.

Here's what a lot of these folks don't understand: when they enroll it can actually put their employer in a particular category with the IRS that triggers audits if the IRS determines that this employer is an applicable large employer, or ALE.

Here is what brokers should know to help protect their clients.