Federal Tax Perspectives: ACA Small Business Tax and Compliance Guide fills the gap between individuals and large employers. It covers the SHOP (Small Business Health Options) Exchanges and the Small Employer credit. There are chapters on the market reforms, which have caused a lot of trouble for reimbursement plans favored by small employers. Also covered are the contraceptive mandate, coverage for the self-employed, and the effect of the ACA on employer self-insured plans, including PCORI (Patient-Centered Outcomes Research Institute) fees, coverage provider reporting, and paying the excise tax on high-cost employer plans.