An Aggregated Applicable Large Employer (AALE) refers to a group of affiliated tax entities that are under a single employer.

An Aggregated Applicable Large Employer (AALE) refers to a group of affiliated entities that are under common control, for example: parent and subsidiary.
Aggregated Applicable Large Employers will need to link their 1094-C and 1095-C forms together with other members of their AALE when filing with the IRS. In order to ensure that the Affordable Care Act Compliance product can support a company’s AALE structure, the company will likely need to prepare some additional information before they get started with the Affordable Care Act setup process.
Each ALE member within an AALE group with its own Employer Identification Number (EIN) must file as its own entity.