Nova 401(k) Associates
Compensation Strategies Group, Ltd.
Nicholas Pension Consultants
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|Finding Liberation in the Big Picture of the Employer Shared Responsibility Tax (PDF)|
Greta Cowart, Winstead PC, via Bloomberg BNA Tax Management Memorandum
Feb. 5, 2015
10 pages. "There are ways to utilize the [employer shared responsibility reporting regulations (ESRR)] to minimize an employer's potential exposure to liability for the employer shared responsibility tax.... [T]he employer must know its workforce, their positions, the business needs and any seasonal fluctuations, turnover, the premiums charged to workers or different groups of workers, the restrictions, if any, on an employer's flexibility to charge different premiums to different work groups and the income levels of the different workers; know when the employer shared responsibility tax can be assessed; and know what the ESRR require and what they do not require. Sometimes what is not said is as important as or more important than what is said."
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