Compliance Bulletin: IRS Issues Pay or Play Enforcement Guidance



In an updated Question and Answer (Q&A) document, the Internal Revenue Service (IRS) indicated that they plan to begin issuing letters informing employers of their potential liability for an employer shared responsibility penalty, if any, in late 2017.  They also provided guidance on penalty enforcement procedures.  The attached Affordable Care Act (ACA) Compliance Bulletin provides an overview of the IRS’ guidance.

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