Understanding the large-employer shared-responsibility penalty

08/22/2013 | Tax Adviser, The

Under the Affordable Care Act, large employers will be subject to a shared-responsibility penalty if they do not provide their employees with affordable minimum essential health care coverage that provides "minimum value." Recent guidance issued by the Internal Revenue Service sheds some light on the minimum-value requirement and how to calculate the penalty, and the Department of Health and Human Services has posted an online minimum-value calculator for employers to use.

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Tax Adviser, The

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