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The Affordable Care Act (ACA) requires applicable large employers (ALEs) to offer affordable, minimum value health coverage to their full-time employees or pay a penalty. This employer mandate provision is also known as the “employer shared responsibility” or “pay or play” rules. An ALE is only liable for a pay or play penalty if one or more of its full-time employees receive a subsidy for coverage under an Exchange.

The employer shared responsibility final regulations did not provide substantial guidance on how these rules would be enforced and, prior to 2017, no penalties had been assessed under these rules. However, the IRS began issuing letters informing employers of their potential liability for an employer shared responsibility penalty for the 2015 calendar year, if any, in late 2017. The IRS began the enforcement process for the 2016 calendar year in late 2018...READ MORE
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