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Unsuccessful Appeals of Section 1411 Marketplace Notices -- Are There Any Losers?
Accord Link to more items from this source
[Guidance Overview]
Dec. 20, 2016
"[An] unsuccessful appeal to HHS does not necessarily mean the employer will be assessed a section 4980H penalty.... An unsuccessful HHS appeal will also spare the employer from the awkward position of making one of its employees ineligible for premium tax credits the employee thought he/she was entitled to receive.... [If] an employer loses its HHS appeal both the employee and the employer will win assuming the employer's offer of minimum value coverage was provided at an affordable price."

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