The Taxpayer Advocate Service has  created a new tool to assist businesses in determining their Employer Shared Responsibility Provision (ESRP).  The new tool is called the  ESRP Estimator which provides knowledgeable information to assist a business with various aspects of the ESRP, such as determining (1) its number of full-time employees, including full-time equivalent employees (FTEs), (2) whether it might be considered an applicable large employer (ALE), and (3) if it is an ALE, the maximum amount of the potential liability for the employer shared responsibility payment that could apply if the employer fails to offer coverage to the required number of full-time employees and their dependents. The ESRP Estimator is available at www.taxpayeradvocate.irs.gov/estimator/esrp.