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SHRM (November 15, 2017) The IRS plans to begin notifying employers in "late 2017" of their potential liability for failing to provide health coverage compliant with the Affordable Care Act (ACA). The agency recently posted online a new set of frequently asked questions (FAQs) that explains the notification process and how employers can appeal the penalty determination.

On Nov. 2, the IRS issued Q&As 55-58, informing employers that by year's end the agency will begin notifying "applicable large employers" (ALEs) of their potential liability for an employer shared responsibility payment, if any, in connection with the 2015 calendar year. READ MORE

Posted 12:04 PM

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