H&W Cadillac Tax Delay…again!
On Monday, President Trump signed off on legislation that delays the Cadillac tax until 2022. The provision delaying the tax for 2 years was included in the bill that ended …
H&W IRS Letter 226J: ACA “Play or Pay Penalties” Loom
With another year soon drawing to a close, we have two years of employer shared responsibility reporting, aka 1094/1095 filings, under our belt. As a reminder, the employer shared responsibility …
H&W: Section 6055 Proposed Regulations Coming
The IRS has released Notice 2015-68 advising taxpayers that they intend to propose regulations relating specifically to Section 6055 information reporting on minimum essential coverage. The proposed guidance will: Provide …
H&W: Final Forms 1094 and 1095
Depending on your area of the country, the leaves will soon be changing colors as they herald the arrival of fall and the start of cooler weather. This also marks …
Cadillac Tax. Who is Liable?
In a previous blog, we discussed IRS Notice 2015-16, in which the IRS laid out some of its thinking about the implementation of the ACA’s tax on high-cost, employer-sponsored coverage …