Bates & Company, Inc.
|
Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
|
Compass
|
Loan & Distribution Specialist AimPoint Pension
|
Regional Vice President of Sales The Retirement Plan Company
|
AimPoint Pension
|
“BenefitsLink continues to be the most valuable resource we have at the firm.”
-- An attorney subscriber
IRS Health Care Tax Tip 2015-77: Understanding the Different Types of 2015 Transition Relief under the Employer Shared Responsibility Provisions
Internal Revenue Service [IRS] [Guidance Overview] Nov. 24, 2015 "The employer shared responsibility provisions were first effective on January 1, 2015, but transition relief from certain requirements is available for 2015 ... ALEs with fewer than 100 full-time employees, including full-time equivalent employees, won't be assessed an employer shared responsibility payment for 2015 ... ALEs are not required to offer coverage to full-time employees' dependents for the 2015 plan year, provided that they meet certain conditions ... [If] an ALE does not offer minimum essential coverage to at least 95 percent of its full-time employees and their dependents, it may owe an employer shared responsibility payment ... For 2015, 70 percent is substituted for 95 percent." |
Please click here to report this link if it is broken (for example, if you see a "404 File Not Found" error message after you click on the linked news item's title). |
An important word about authorship: BenefitsLink® created this link to the news item, but we are not the news item's author (unless expressly shown above). |