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Health & Welfare Plans Newsletter

March 9, 2023


[Official Guidance]

Text of IRS Rev. Proc. 2023-17: Adjusted Applicable Dollar Amounts Under Section 4980H, for Calculation of 2024 Employer Shared Responsibility Payments (PDF)

"This revenue procedure provides indexing adjustments for the applicable dollar amounts under Section 4980H(c)(1) and (b)(1) of the Internal Revenue Code. These indexed amounts are used to calculate the employer shared responsibility payments (ESRP) under Section 4980H(a) and (b)(1), respectively....For calendar year 2024, the adjusted $2,000 amount under Section 4980H(c)(1) is $2,970  ... and the adjusted $3,000 amount under Section 4980H(b)(1) is $4,460[.]"  MORE >>

Internal Revenue Service [IRS]

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BenefitsLink® Retirement Plans Newsletter, ISSN no. 1536-9587.

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