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1. ACA-related litigation
Several pending court cases could have a huge impact on employer responsibility under the ACA, including dueling decisions by federal courts about whether employers in states with federally facilitated exchanges would be liable for penalties if an employee receives a subsidy. While employers and their advisers should be watching the cases closely, Epstein Becker Green advises employers to continue with their employer mandate plans until the courts rule definitively.
2. Employer mandate reporting
The IRS in August released draft forms and instructions related to the reporting requirements under sections 6055 and 6056 of the Internal Revenue Code. Finalized forms are forthcoming, but employers and their advisers can use the drafts to begin taking steps to ensure compliance with the law, the law firm says.