After months of speculation regarding the future of employer shared responsibility under the Affordable Care Act (ACA), the Internal Revenue Service (IRS) has taken action indicating that, at least for the near future, employer mandate penalties are here to stay. The IRS recently updated its Questions and Answers (Q&As) on Employer Shared Responsibility Provisions Under the Affordable Care Act to include Q&As 55-58, “Making an Employer Shared Responsibility Payment.”  

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