ACA compliance is a new topic and as most observers are aware there has been a great deal of political confusion and ambiguity surrounding the ACA. See a white paper on how BPaaS works for ACA compliance here.
The current state-of-the-art is primarily tactical where companies are focusing on delivering 1095 forms and presenting this information to the IRS by e-filing. As with any process as it evolves and matures it will necessitate being treated like any other important corporate organizational tax filing. In other words it will need to be the subject of a thoughtful comprehensive verifiable process.
Companies will be faced with several choices in this area they can add complexity to their ERP, HCM, or payroll system or as is the subject of this white paper they can utilize a shared solution that provides end to end capability that is readily available from the cloud and priced on a consumption basis. In a word, BPaaS, business process as a service.