Tom Christina

Tom Christina

Ogletree, Deakins, Nash, Smoak & Stewart, P.C.

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’Tis the Season to Answer Employer Shared Responsibility Payment Letters From the IRS

The deadline to respond is nearing for employers that received the first wave of Letter 226J mailings proposing to assess them with Employer Shared Responsibility Payments (ESRPs) for 2015 under Section 4980H of the Internal...more

12/21/2017  /  Affordable Care Act , Benefit Plan Sponsors , Corporate Counsel , Health Insurance , Internal Revenue Code (IRC) , Reporting Requirements , Shared Responsibility Rule

Administration Announces Plan to Postpone Employer Mandate Assessments Until 2015

A Treasury Department official announced late this afternoon that the Obama administration “will provide an additional year” before certain provisions of the Affordable Care Act go into effect....more

7/3/2013  /  Affordable Care Act , Delays , Employer Mandates , Pay or Play , Shared Responsibility Rule , Tax Penalties , U.S. Treasury
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