How does the IRS enforce penalties under the Affordable Care Act (ACA) Employer Mandate, and how should you respond if you receive a letter?

Carrie Cherveny, Chief Compliance Officer Southeast Region of HUB International, reviews the possible penalties that could apply to an Applicable Large Employer (ALE), when you could expect to receive a letter from the IRS about them, and the situations where you may be able to contest the penalty amount.

This is chapter five of HUB’s five part series reviewing various aspects of the Affordable Care Act Employer Mandate. Other chapters in this series:

Chapter 1: Overview and Penalties
Chapter 2: Determining ALE Status
Chapter 3: Measurement and Stability Period
Chapter 4: Status Changes, Rehires, and Special Rules