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IRS Updates Employer Shared Responsibility Payment Information
Ropes & Gray LLP Link to more items from this source
[Guidance Overview]
Dec. 8, 2017

"How will an Applicable Large Employer (ALE) know that it owes a shared responsibility payment? ... Does an ALE who receives a letter 226J have an opportunity to respond to the IRS about the proposed shared responsibility payment? ... How does an ALE make a shared responsibility payment? ... When does the IRS plan to notify ALEs of potential shared responsibility payments?"

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