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IRS Announces Decreases for 2025 ACA Employer Shared Responsibility Penalties
Thomson Reuters / EBIA 
[Guidance Overview] Feb. 15, 2024 "[T]he IRS uses Letter 226-J to inform ALEs of their potential liability under Code Section 4980H. A response form (Form 14764), generally due within 30 days, is included with Letter 226-J so that an ALE can inform the IRS whether it agrees with the proposed penalty. Employers and their advisors should be on the lookout for this letter so that they are prepared to promptly review and respond[.]" MORE >> |
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