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Employer Shared Responsibility

Although a December 18, 2019 court ruling by the Fifth Circuit Court of Appeals in TX has ruled the ACA unconstitutional, the ACA remains in effect pending a final resolution.  Employers still must comply with the ACA employer mandate and reporting requirements.

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  • ACA Strategy: Employer Shared Responsibility Payments, International Foundation, 11/16/2017 Although lawmakers have shifted focus from “Repeal and Replace” of ACA to tax reform, employers should not lose sight of ongoing government compliance and enforcement efforts. The recently released IRS FAQs on employer responsibilities under ACA indicate the Service is moving forward with compliance efforts that can affect employers and plans. This means employers still need to have an ACA strategy in place, and be prepared to deal with potential penalty notices and audits.