"Congress recently amended the tax code ... to add a six-year statute of limitations on the 'employer shared responsibility payments' under the [ACA] for an employer's failure to offer health insurance providing minimum essential coverage and/or health insurance that is affordable.... The six-year statute of limitations does not start until the later of the due date for an employer's Form 1095-C or the date that it is actually filed.... If a target company did not file the ACA forms with the IRS, the statute of liabilities clock will not start unless and until it files a correction."  MORE >>