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  1. I have a client ALE who has not offered coverage to any of its FTEs or FTE equivalent. Of course they have now received a 226-J letter for 2016 because 8 ees have received a PTC on the Exchange. Their argument is that they could not afford to offer coverage because 2018 is the first year they turned a profit (they took over a company in 2015 and never offered coverage). I'm just curious to know if anyone has successfully made a hardship argument on behalf of a client who has never offered coverage to their employees. Of course I am requesting W2s from the client to make sure the IRS did not mistakenly offer the PTC to these employees, but I'm afraid that they are going to get hit with penalties for the past 3 years and likely go out of business. Thank you!
  2. Even when the ALE offered affordable coverage some full-time employees were able to get PTC/CSR subsidies and it's causing the IRS to propose the 4980H(b) ESRP against the ALE. So I'm curious if we "prove" to IRS that our employee was not entitled to any subsidy because we offered affordable coverage will the IRS go back against the employee to recoup the subsidies? If so the employer may decide to not fight the "b" penalty to avoid antagonizing the employee.
  3. One of the common mistakes resulting in erroneous IRS 2015 ESRP assertions is failure to properly report eligibility for 50-99 or 100+ transition relief on the 2015 Form 1094-C. I know that box C in line 22 (Section 4980H Transition Relief) needed to be checked along with either code A or B entered in line 23 column (e). What I'm questioning is whether the Yes or No box (MEC Offer Indicator) was supposed to be checked in line 23 column (a)? Page 8 of the 2015 instructions could be interpreted either way, what are others doing? Thanks
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