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The Wagner Law Group

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 22 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.





Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
100 South 4th Street, Suite 550
St. Louis, MO  63102 







December 22, 2015


 Health and Welfare Law Alert




  Inflation Adjustment for ACA's

Employer Penalties




The IRS has announced the inflation adjustments for the 2015 and 2016 employer shared responsibility penalties under the ACA.


The first penalty applies if: (i) an employer fails to offer health care coverage to "substantially all" of its full-time employees; and (ii) a low-income, full-time employee receives a premium tax credit through an Exchange. In those situations, the employer must pay an annual penalty of $2,000 multiplied by the number of its full-time employees in excess of 30. For 2015, this amount increases to $2,080 and, for 2016, the amount is $2,160.


The other penalty applies in situations where: (i) an employer offers health care coverage to its full-time employees that is either "unaffordable" or does not provide "minimum value;" and (ii) a low-income, full-time employee receives a premium tax credit through an Exchange. In such situations, the employer must pay an annual penalty of $3,000 for each full-time employee who receives the premium tax credit. For 2015, the amount is $3,120 and, for 2016, it is $3,240. However, this penalty is capped at $2,000 (as adjusted) multiplied by the number of full-time employees in excess of 30.





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