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IRS Issues Affordability Percentage Adjustment for 2026
Woodruff Sawyer 
[Guidance Overview] July 25, 2025 "[F]or plan years beginning in 2026, the affordability percentage for employer mandate purposes is indexed to 9.96%. This is a significant increase from 2025.... The IRS has also released Rev. Proc. 2025-26, which contains the indexed amounts used to calculate employer shared responsibility payments (ESRP) for 2026." MORE >> |
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