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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]Link to more items from this source
[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."

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