As employers begin the final countdown to the 2015 Affordable Care Act (ACA) reporting deadlines, an important consideration to keep in mind is the IRS’s assurance that employers who make a good faith effort to comply with the requirements will not be met with filing penalties this first year. This penalty relief should provide some comfort, but employers may be left wondering exactly what a “good faith effort” entails. Generally, a good faith effort is one made with honest, sincere intention. In the context of ACA reporting, how will an employer be able to demonstrate an honest, sincere intention to comply?