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Central Pension Fund of the IUOE
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Bates & Company
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Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc.
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Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc.
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Nova 401(k) Associates
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| IRS Pinpoints ACA Affordability Percentage for Safe Harbor Society for Human Resource Management [SHRM]  [Guidance Overview] Dec. 28, 2015 "Before [the final regs issued Dec. 16], there was no official connection between Section 4980H -- the ACA regulations in the Internal Revenue Code that detail the employer shared responsibility requirements -- and any percentage other than 9.5 percent, which remained the only rate given in ACA regulations for affordability testing.... [The December 16] guidance allows employers, essentially, to [use the inflation-adjusted percentage] for 2015 in measuring affordability even though the instructions and forms are based on 9.5 percent." |
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