"Rev. Proc. 2025-25 ... set the affordability threshold for employers in 2026. In order to avoid a potential section 4980H(b) penalty an employer must make sure one of its plans provides minimum value and is offered at an affordable price.... Rev. Proc. 2025-26 ... set the penalty amounts for section 4980H(a) and 4980H(b) penalties for 2026.... As many employers have discovered, the IRS is serious about its enforcement of the section 4980H penalties."  MORE >>