ACA Shared Responsibility Reporting: The Key to IRS’s Penalty Tax Assessment and the Data Key to the Employer's Defense

06.30.14

This article focuses on the stick side of the equation and how the Internal Revenue Service plans to administer the enforcement of the sticks through employer reporting requirements to both employees and to the IRS, which will then be compared with the individual tax returns ultimately resulting in IRS assessments of the shared responsibility penalty on employers.  Employers then need to be prepared to defend such assessments based upon records of coverage offered, who is a fulltime employee and if the coverage the employer offered was affordable.  See below for entire article.

Files

Practice

Media Contact

Stephen Hastings
Communications & Media Relations  
713.650.2485 Direct
832.343.4228 Mobile
shastings@winstead.com

Search Tips:

You may use the wildcard symbol (*) as a root expander.  A search for "anti*" will find not only "anti", but also "anti-trust", "antique", etc.

Entering two terms together in a search field will behave as though an "OR" is being used.  For example, entering "Antique Motorcars" as a Client Name search will find results with either word in the Client Name.

Operators

AND and OR may be used in a search.  Note: they must be capitalized, e.g., "Project AND Finance." 

The + and - sign operators may be used.  The + sign indicates that the term immediately following is required, while the - sign indicates to omit results that contain that term. E.g., "+real -estate" says results must have "real" but not "estate".

To perform an exact phrase search, surround your search phrase with quotation marks.  For example, "Project Finance".

Searches are not case sensitive.

back to top