Aggregated ALE refers to more than 1 tax entity (EIN) belonging to a single employer per IRS law
Employer Aggregation Rules: Companies with a common owner or that are otherwise related under certain rules of section 414 of the Internal Revenue Code are generally combined and treated as a single employer for determining ALE status. If the combined number of full-time employees and full-time equivalent employees for the group is large enough to meet the definition of an ALE, then each employer in the group (called an ALE member) is part of an ALE and is subject to the employer shared responsibility provisions, even if separately the employer would not be an ALE.
ACA Track cannot provide legal or tax advice. To determine whether or not your company is considered a member of an Aggregated ALE, contact your tax advisor and/or legal counsel.
For more information, see the IRS resource: Determining if an Employer is an Applicable Large Employer.