News & Analysis as of September 19, 2024

Internal Revenue Service

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Employer Mandates is a term commonly used to describe employer insurance obligations under the Affordable Care Act. Under the Affordable Care Act, employers with 50 or more employees are required to provide minimum essential insurance coverage to their employees or else pay statutory penalties. The concept of an employer mandate is not unique to the Affordable Care Act; many EU countries have their own versions with different and/or expanded employer obligations. less -

Employers Must Remain Vigilant in Addressing IRS Letters 226J for Employer Shared Responsibility Payments

Laner Muchin, Ltd. on 4/10/2024

As we’ve previously discussed, the IRS started issuing Letters 226J in late 2017. It continues to send these letters to employers each year proposing that the employer owes an Employer Shared Responsibility Payment (ESRP) for...more

Bankruptcy Court | Shared Responsibility Payments | Affordable Care Act

Freeman Law on 5/24/2022

Case: Szczyporski v. Internal Revenue Service (In re Szczyporski), No. 21-01858 (3d Cir., May 11, 2022). In a recent case out of the 3rd Circuit, the Court of Appeals affirmed a ruling emanating from the Bankruptcy...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

IRS Memo Concludes No There Is Statute of Limitations for ACA Employer Mandate Penalties Under Internal Revenue Code § 4980H

Epstein Becker & Green on 3/9/2020

The IRS Office of Chief Counsel recently issued a memo which, in a surprise to many, concluded that the filing of the Affordable Care Act (“ACA”) Forms 1094-C and 1095-C (“C Forms”) does not start the statute of limitations...more

IRS Extends ACA Reporting Deadline and Issues Transition Relief

Proskauer - Employee Benefits & Executive... on 12/3/2019

The IRS has not yet finalized the ACA reporting forms (i.e., the 1094-B/C and 1095-B/C) for the 2019 tax year, so it is no surprise that the IRS issued guidance this week extending the deadline to furnish the forms to...more

New HRA Regulations Part 5 – More on the Employer Shared Responsibility Mandate

Proskauer - Employee Benefits & Executive... on 10/29/2019

On September 30th, the IRS issued proposed regulations that establish safe harbors for compliance with the employer mandate in the context of individual coverage health reimbursement arrangements (or “ICHRAs”). These proposed...more

Digging into the New HRA Regulations, Part 3 – Premium Tax Credit and Employer Mandate Impact on Individual Coverage HRAs

Proskauer - Employee Benefits & Executive... on 7/19/2019

As part of our ongoing series on the final regulations expanding the availability of health reimbursement accounts (“HRAs”), we discussed the newly-created Individual Coverage HRAs, which generally allow for employers to...more

Have You Been Told Lately That You Owe ESRP?

Best Best & Krieger LLP on 1/30/2019

Within the last few days, we have received a number of emails and calls from public agency clients stating that the IRS wrote them to demand an Employer Shared Responsibility Payment amounting to millions of dollars. ...more

The Affordable Care Act: What's New in 2018/2019?

Ward and Smith, P.A. on 12/13/2018

Over the past several years, there has been much speculation surrounding the Patient Protection and Affordable Care Act (the "ACA"), including whether it would be repealed in full, only partially, or not at all. Despite this...more

2015 ESRP Responses in Review

Balch & Bingham LLP on 10/29/2018

With the 2016 employer mandate tax assessment letters hitting employer desks this week, it seems like a good time to summarize our experience with the 2015 ESRP process. ...more

J, K, L, M and N: What’s In a Letter?

BCLP on 6/21/2018

Over the last few months, the Internal Revenue Service (IRS) has been replying to responses to their Letter 226-J, which notifies employers of a proposed Employer Shared Responsibility Payment (ESRP). The IRS has recently...more

IRS Is Sending ACA Penalty Notices to Employers

Holland & Hart LLP on 5/16/2018

If you believe your company was subject to the Affordable Care Act (ACA) coverage requirements in 2015 (generally, all employers with 50 full-time or full-time equivalent employees), please take note that the Internal Revenue...more

Recent Developments in Affordable Care Act Compliance: Employer Obligations for 2018 and Beyond

Franczek P.C. on 2/6/2018

Over the past year, there has been a significant focus in the press on various attempts to overhaul or repeal key elements of the Affordable Care Act (“ACA”), which was originally passed into law almost eight years ago. While...more

Watch out for IRS letters: IRS Begins Enforcing Employer Mandate

FordHarrison on 12/8/2017

The IRS has recently begun enforcing the “employer shared responsibility” (ESR) provisions of the Affordable Care Act (the "Act"), which require employers having 50 or more full-time employees (or full-time equivalent...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

Watch Your Mail: IRS Begins Collection of Employer Mandate Penalties

Foley & Lardner LLP on 12/1/2017

It’s official. The IRS has finally begun the process of collecting penalties under the Affordable Care Act’s (“ACA”) employer shared responsibility provisions, better known as the “employer mandate.” The IRS has started...more

Your Not So Kind (Or Welcome) Early Holiday Gift From The IRS: Letter 226j

Jackson Lewis P.C. on 12/1/2017

On more than one occasion since passing the Affordable Care Act (“ACA”), the IRS has given some type of early holiday “gift” to alleviate pending compliance concerns for employers. One of the most significant of these...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

Employer Mandate Penalty Letters from the IRS Are on the Way

Jones Day on 11/16/2017

In the next few months, the IRS will begin sending letters notifying employers that they may owe a penalty for failing to offer health coverage under the Affordable Care Act's Employer Mandate for the 2015 calendar year. The...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

Will Employers’ ACA Obligations Change Under the Trump Administration?

Perkins Coie on 11/22/2016

During his campaign, President-elect Trump promised to make the repeal and replacement of the Affordable Care Act (ACA) a priority. Now that the election is over, what should employers expect? We don’t have a crystal ball,...more

Code § 4980H: The Tax The Beatles Missed

Balch & Bingham LLP on 3/3/2016

The Tax Man, it turns out, also may assess you for failing to offer substantially all your full-time employees and their dependents affordable, qualifying group health coverage during 2015. We’re swamped with employer...more

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Employer Mandates › Shared Responsibility Rule › Internal Revenue Service

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