Applicable large employers (ALEs) may be resting easy, having had no notification from the IRS of 2015 or 2016 assessments under the Employer Mandate of the Affordable Care Act (the ACA) and having reasonably expected that the Republican-led administration would limit or choose not to enforce this mandate. With the status of health care reform uncertain, the IRS has taken additional steps regarding the mandate, once again
updating its website with FAQs on Employer Mandate penalties that build on information released in January (before the change in administration). Briefly, the guidance is included in the bulletin.

Download the bulletin here