News & Analysis as of

Form 1094 Employer Liability Issues Employer Mandates

Seyfarth Shaw LLP

What’s this… a gift for employers? You may have less ACA reporting!

Seyfarth Shaw LLP on

On December 17, 2024, the House Ways and Means Committee and the Senate Finance Committee presented two bills – the Paperwork Burden Reduction Act (HR 3797) and the Employer Reporting Improvement Act (HR 3801) – to President...more

Epstein Becker & Green

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

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

Balch & Bingham LLP

2015 ESRP Responses in Review

Balch & Bingham LLP on

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

Holland & Hart LLP

IRS Is Sending ACA Penalty Notices to Employers

Holland & Hart LLP on

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

Amundsen Davis LLC

ACA Employer Mandate Penalty Letters Coming Before Year-End!

Amundsen Davis LLC on

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

Saul Ewing LLP

Potential Year-End Surprise in Your Mailbox – a Letter from the IRS

Saul Ewing LLP on

The Affordable Care Act or ACA (a/k/a “Obamacare”) is not dead, yet. On November 2, 2017, FAQs 55-58 appeared, without fanfare, on the IRS’ ACA website. These FAQs outline the process the IRS will use to notify an applicable...more

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