IRS Guidance on Assessment of Employer Shared Responsibility Payments

Date:  Wednesday, December 6, 2017

Time:  1:00 - 2:00 pm

Cost: $199.99 for live webinar and the recorded podcast for future listening

Speaker: Ashley Gillihan, counsel in the Atlanta office of Alston & Bird

Registration:

Description

IRS has announced that they plan to issue letters informing applicable large employers (ALEs) of their potential liability for an employer shared responsibility payment in late 2017 for the 2015 calendar year. The IRS determination of whether an employee may be liable for an ESR payment is based on information reported to the IRS on Forms 1094-C and 1095-C and information about full-time employees of the ALE that were allowed the premium tax credit.

The letter IRS will be sending to ALEs is posted on the SPBA website under ACA on the homepage (IRS Letter on Calculating ESR Liability).  

Learning Objectives

>> What to expect from IRS

>> How to respond to the IRS letters

>> Possible arguments to use when responding

Cost

The cost will be $199.99 per location for the live webinar and the podcast.  You may have as many people as can fit in a room, hear a conference call and see a computer screen for the live webinar.

Technical Notes

Technical Warning One - Once you have registered you will need to tell your technical people to set your firewalls to accept email from two different email addresses:  support@peachnewmedia.com and Michael.lombardo@abila.com.  Confirmation emails and reminders will be sent from these two different emails.

As of June 1, 2017 anyone using Internet Explorer version 10 or older will not be able to view a live webcast, or on-demand stream.  You will need to be using a newer version of  Internet Explorer.

Technical Warning Two – Freestone is the platform used to stream the webinar.  In the event that polling questions are incorporated into the webinar, please ensure that your pop-up blocker is turned off or adjusted so that they are able to appear.

Webinar Recorded for Future Listening

In addition to this live webinar, this webinar will be recorded and offered in a streaming mode (Internet connection required) and a podcast only format (permitting you to download the recording and use it disconnected from the Internet).  The podcast is an MP3 format, audio-only file, that you can “save as” to your computer hard drive and then move to any MP3 compatible device. The podcast will not provide the corresponding PPT video since it is an audio-only file.  However, you can download the PPT from the SPBA website.