A court in Texas has given employers a new weapon in the fight against Affordable Care Act (ACA) penalties. Under the ACA, a large employer can be subject to penalties if it fails to offer coverage to enough of its...more
In Chief Counsel Memorandum 20200801F, released on February 21, 2020, the IRS established its position that no statute of limitations applies to employer shared responsibility payments that may be assessed under Section 4980H...more