News & Analysis as of

Shared Responsibility Rule

Bryan Cave Leighton Paisner

J, K, L, M and N: What’s In a Letter?

by Bryan Cave Leighton Paisner on

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

Holland & Hart LLP

IRS Is Sending ACA Penalty Notices to Employers

by 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

Winstead PC

Emerging Benefit Risks

by Winstead PC on

Watch All of the Company’s Mailboxes for a New Round of Tax Assessments - Another wave of Internal Revenue Service (“Service”) assessments of the employer shared responsibility tax (a/k/a pay or play) were recently released....more

Clark Hill PLC

IRS Reduces HSA Limits and Continues Sending ACA Penalty Letters

by Clark Hill PLC on

The IRS recently announced a reduction in the family contribution rate to $6,850 (from $6,900). For those who may have already contributed the full amount or those scheduled to do so, it is important to correct or prevent the...more

Morgan Lewis

Understanding the Shared Responsibility Model in Cloud Services Agreements

by Morgan Lewis on

Not that long ago, companies were concerned about the ramifications of putting all their data in a cloud, including how they would get that data out, so only certain discrete aspects of systems and storage infrastructure were...more

Franczek Radelet P.C.

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

by Franczek Radelet P.C. on

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

Fox Rothschild LLP

Employers Who Didn’t Play (In 2015): Be Prepared To Pay

by Fox Rothschild LLP on

Applicable large employers (ALEs) with 50 or more fulltime employees who didn’t offer good enough, cheap enough coverage (i.e., minimum essential coverage that is minimum value and affordable) to enough of their full-time...more

Proskauer Rose LLP

ERISA Newsletter - Fourth Quarter 2017

by Proskauer Rose LLP on

Editor's Overview - For over two decades, federal law has required covered health plans and insurers to ensure that certain mental health benefits are in parity with offered medical/surgical benefits. The meaning of...more

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

’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

Holland & Knight LLP

Key Considerations for Employers That Receive a Letter 226-J from the IRS

by Holland & Knight LLP on

The Internal Revenue Service (IRS) has started issuing the first wave of Letters 226-J informing applicable large employers (i.e., those employers with 50 or more full-time equivalent employees) that they may be liable for an...more

Varnum LLP

IRS Letter 226J: The Million-Dollar Letter (And How To Respond)

by Varnum LLP on

The IRS has recently started sending employers “Letter 226J,” which is a proposed assessment of Employer Shared Responsibility Payments (ESRPs) under the Affordable Care Act. The IRS sends Letter 226J if it determines that...more

Mintz Levin - Employment Matters

Memo to Massachusetts Employers for 2018 and 2019: How Not to Comply with the EMAC New Rules

In a November 20, 2017 post, we reported on Massachusetts’ passage of H. 3822, “An Act Further Regulating Employer Contributions to Health Care,” (the “Act”), the purpose of which is to shore up the finances of the...more

Ropes & Gray LLP

IRS Updates Employer Shared Responsibility Payment Information

by Ropes & Gray LLP on

Last month, the IRS provided guidance regarding the procedures it will use to propose and assess employer shared responsibility payments under the Affordable Care Act (“ACA”). More recently, the IRS issued sample Forms 14764,...more

FordHarrison

Watch out for IRS letters: IRS Begins Enforcing Employer Mandate

by FordHarrison on

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

SmithAmundsen LLC

ACA Employer Mandate Penalty Letters Coming Before Year-End!

by SmithAmundsen 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

Foley & Lardner LLP

Watch Your Mail: IRS Begins Collection of Employer Mandate Penalties

by Foley & Lardner LLP on

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

Jackson Lewis P.C.

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

by Jackson Lewis P.C. on

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

Cooley LLP

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

by Cooley LLP on

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

Alston & Bird

The Taxman Cometh: IRS Begins Assessing Employer Mandate Penalties

by Alston & Bird on

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

Stinson Leonard Street

IRS Begins Issuing ACA Employer Mandate Penalty Notices

by Stinson Leonard Street on

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

Proskauer - Tax Talks

House of Representatives Passes the Tax Cuts and Jobs Act (H.R. 1); Senate Finance Committee Approves Modified Version; Comparison...

by Proskauer - Tax Talks on

Yesterday afternoon, the House of Representatives passed the Tax Cuts and Jobs Act (H.R. 1) (the “House bill”). The House bill is identical to the draft bill approved by the House Ways and Means Committee on November 10. Late...more

Proskauer - Employee Benefits & Executive...

ACA Employer Mandate Assessments Coming

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

Schwabe, Williamson & Wyatt PC

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

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

Jones Day

Employer Mandate Penalty Letters from the IRS Are on the Way

by Jones Day on

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

Snell & Wilmer

IRS to Begin Enforcing 4980H Penalties on Large Employers Before End of 2017

by Snell & Wilmer on

On November 2, 2017, the IRS issued guidance regarding the enforcement of Employer Shared Responsibility payments, otherwise known as the Section 4980H penalty. Questions 55-58 of the IRS Questions and Answers on Employer...more

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JD Supra Privacy Policy

Updated: May 25, 2018:

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Information for EU and Swiss Residents

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Privacy Officer
JD Supra, LLC
10 Liberty Ship Way, Suite 300
Sausalito, California 94965

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Changes in Our Privacy Policy

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Contacting JD Supra

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Updates to This Policy

We may update this cookie policy and our Privacy Policy from time-to-time, particularly as technology changes. You can always check this page for the latest version. We may also notify you of changes to our privacy policy by email.

Contacting JD Supra

If you have any questions about how we use cookies and other tracking technologies, please contact us at: privacy@jdsupra.com.

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