“Employers should be aware… that in the spring of 2016, the first notices they receive, if any, will be from the IRS, not from the exchanges. Assessable payment liability notices from the IRS will, at that time, indicate that at least one of an employer’s employees received an advance premium tax credit (APTC) in 2015. Therefore, employers will not be getting a heads-up in the coming year with regard to whether or not they could be subject to penalties because one of their employees received an APTC.” (Wolters Kluwer Law & Business)