Enforcement of the Employer Shared Responsibility Provision of the Affordable Care Act

The Internal Revenue Service (IRS) has begun enforcing the employer shared responsibility provision (aka “employer mandate” or “pay or play” provision) of the Affordable Care Act (ACA) for the 2015 tax year by sending Letter 226J to tens of thousands of applicable large employers (ALEs).  Here are ten things to keep in mind if you are an… Read More

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