Affordable Care Act, Shared Responsibility Rule, Penalties

2022 ACA Numbers & Limitations Reference Chart

Kaufman & Canoles on 11/18/2021

John Peterson has created a 2022 ACA Numbers & Limitations Reference Chart. Applicable Large Employer (ALE) Shared Responsibility Penalty (IRC §4980H, Forms 1094-C & 1095-C) ...more

What Employers Should Know about ACA Shared Responsibility Payments

Proskauer - Employee Benefits & Executive... on 6/22/2020

A recently released redacted report from the Treasury Inspector General for Tax Administration (TIGTA) offers some helpful insights for employers who may be assessed shared responsibility payments because the IRS thinks they...more

Texas, et. al., v. U.S. – The Fifth Circuit Rules

Groom Law Group, Chartered on 1/10/2020

As you may recall, in late September, we expected a decision from the Fifth Circuit in Texas v. United States—the case challenging the constitutionality of the Patient Protection and Affordable Care Act (ACA)—in the fall of...more

Responding to Affordable Care Act Penalty Letters

Miller & Martin PLLC on 7/16/2019

Employers have been receiving letters from the IRS assessing Employer Shared Responsibility Payments -- penalties -- under the Affordable Care Act, usually for the 2015 or 2016 calendar years. We have seen penalty amounts...more

ACA Employer Mandate Penalty Letters Coming Before Year-End!

Amundsen Davis LLC on 12/8/2017

With only 30-days to respond, employers should be watching their mail for Affordable Care Act (ACA) employer mandate penalty letters (IRS Letter 226J), coming before the end of 2017. Recent updates to the “Questions and...more

Alert: Employers Beware: The IRS Has Begun Enforcing Employer Penalties Under the ACA

Cooley LLP on 12/1/2017

Businesses should be aware that the IRS has initiated enforcement of the employer shared responsibility provisions of the Affordable Care Act (the "Act") – which could mean your business is about to receive (if it hasn’t...more

The Taxman Cometh: IRS Begins Assessing Employer Mandate Penalties

Alston & Bird on 11/28/2017

The IRS has finally started to enforce the employer shared responsibility requirement (the “employer mandate”) in the Affordable Care Act, and is mailing notices now to employers who may owe a penalty for 2015. Because of...more

IRS Begins Issuing ACA Employer Mandate Penalty Notices

Stinson LLP on 11/22/2017

Recently, the Internal Revenue Service (IRS) indicated that it would begin enforcing the Affordable Care Act (ACA) Employer Shared Responsibility provisions (commonly known as the "Employer Mandate"). Last week, the IRS...more

ACA Employer Mandate Assessments Coming

Proskauer - Employee Benefits & Executive... on 11/20/2017

Within the past few weeks, IRS officials have informally indicated that the IRS would begin assessing tax penalties under the Affordable Care Act’s (ACA) employer shared responsibility. The IRS has now updated its Questions...more

Beware: IRS To Begin Issuing ACA Employer Shared Responsibility Payment Penalty Notices

Schwabe, Williamson & Wyatt PC on 11/17/2017

The IRS has announced its next steps regarding the Employer Shared Responsibility Payments (the “ESRPs”), which are the ACA penalties assessable to “Applicable Large Employers” for failing to provide affordable health care...more

Section 4980H Large Employer Penalties – IRS Signals the Health Coverage Penalties Remain in Force

Snell & Wilmer on 9/19/2017

Many employers were hopeful that the Code Section 4980H penalties would be repealed now that Republicans control Congress and Trump is in the White House. To date, that has not happened, nor has the IRS announced it will not...more

IRS Will Enforce Employer Mandate Regardless Of Any Executive Orders

Fisher Phillips on 9/13/2017

You may recall that President Trump signed an executive order on the day of his inauguration directing all agencies to minimize the economic burden of the Affordable Care Act (ACA) pending its repeal. You may recall also that...more

Employer Shared Responsibility: Have Penalties Been—or Will Penalties Ever Be—Assessed?

Perkins Coie on 4/28/2017

Are you an Applicable Large Employer (ALE) that has received rejected Forms 1095-C from the IRS? If so, you are not alone. ...more

Full Steam Ahead: IRS Moves Forward to Collect Affordable Care Act Penalties

Snell & Wilmer on 4/26/2017

As efforts to reform the Affordable Care Act (the “ACA”) stall in Congress, a recent government report suggests that the Internal Revenue Service is preparing to identify and collect employer shared responsibility penalties....more

You Received a Health Insurance Marketplace Notice from HHS – Now What?

Snell & Wilmer on 8/19/2016

Take a deep breath. The HHS Health Insurance Marketplace Notice (the “Notice”) may seem to be a nuisance, but it does not necessarily mean that you will be subject to employer shared responsibility penalties....more

Responding to Marketplace Notices

McDermott Will & Emery on 8/4/2016

Employers have begun to receive notices from the Health Insurance Marketplace Exchanges (Marketplace) notifying them that one or more of their employees is eligible for governmental subsidies under the Marketplace. Employers...more

Marketplace Subsidy Notices – What Employers Should Know

Proskauer - Employee Benefits & Executive... on 7/8/2016

As promised by the Centers for Medicare & Medicaid Services (CMS) in late-2015, the Federally-Facilitated Marketplaces (FFMs) have started sending notices informing employers that employees have enrolled in a FFM and were...more

When Anything Less than 95% is a Failing Grade: An Update on the Employer Shared Responsibility Penalties

Snell & Wilmer on 5/27/2016

As a reminder, effective January 1, 2016, employers must offer minimum essential coverage to 95% or more (up from 70% or more for 2015) of their full-time employees and their dependents each month or pay a very steep penalty....more

Coming Down Your Chimney: Market Reform Guidance, Information Reporting Penalty Relief and Cadillac Tax Delay

Balch & Bingham LLP on 12/22/2015

It’s the “silly season” on the Hill and a busy season for ACA regulators. This article gives you brief notes about Notice 2015-87, information reporting relief and the § 4980I delay buried in the omnibus spending bill....more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 14 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/23/2015

When reporting offers of coverage to full-time employees under the Affordable Care Act’s (ACA) employer shared responsibility rules, much of the detail appears in Part II of IRS Form 1095-C, Lines 14, 15 and 16. For the most...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 6 of 24): Reporting Group Health Plan Opt-Out...

Mintz - Employment, Labor & Benefits... on 8/25/2015

Under a common strategy for controlling group health care plan costs, employers sometimes adopt arrangements under which an employee is offered cash as an incentive to waive coverage. These arrangements are colloquially...more

Final Employer "Play or Pay" Mandate Guidance: Employer Action Needed

Patterson Belknap Webb & Tyler LLP on 3/5/2014

The federal health care reform law enacted in 2010, known as the Affordable Care Act, added a provision to the Internal Revenue Code (“Code”) (Code Section 4980H) that, beginning on January 1, 2015, may subject employers to...more

EmployerLINC Employee Benefits Alert - No employer penalties for lack of exchange notice

McAfee & Taft on 9/16/2013

Under the Affordable Care Act (ACA), an employer subject to the Fair Labor Standards Act must provide a written notice to current employees about the Health Insurance Marketplace (the “Exchange Notice”) by October 1, 2013,...more

IRS/Treasury Provides One-Year Delay For Certain Employer Health Coverage Reporting And Employer “Pay Or Play” Penalty Taxes

Patterson Belknap Webb & Tyler LLP on 7/19/2013

On July 9, 2013, the U.S. Treasury Department and Internal Revenue Service (“IRS”) issued formal guidance (IRS Notice 2013-45; herein, the “Notice”)1 that provides for a one year delay until 2015 with respect to (i) certain...more

ACA’s “Pay-Or-Play” Penalty Delayed Until 2015

Foley & Lardner LLP on 7/16/2013

Last week, in a move welcomed by many employers, the Obama administration announced that it would delay implementation of certain key provisions of the Affordable Care Act (ACA) until 2015....more

Patient Protection and Affordable Care Act (PPACA) › Shared Responsibility Rule › Penalties

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