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IRS Updates Employer Shared Responsibility Payment Information

Last month, the IRS provided guidance regarding the procedures it will use to propose and assess employer shared responsibility payments under the Affordable Care Act (“ACA”). More recently, the IRS issued sample Forms14764, 14765 and Letter 226J that provide a window into the employer shared responsibility information it has collected and will be reporting to employers.

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New Proposed Rules on Deferred Compensation Plans of Tax-Exempt and Governmental Employers

Practices: Executive Compensation & Employee Benefits, Tax-Exempt Organizations

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