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The Wagner Law Group

The Wagner Law Group is a nationally recognized practice in the areas of ERISA and employee benefits, estate planning, employment, labor and human resources and investment management.

 

 

Established in 1996, The Wagner Law Group is dedicated to the highest standards of integrity, excellence and thought leadership and is considered to be amongst the nation's premier ERISA and employee benefits law firms. The firm has eight offices across the country, providing unparalleled legal advice to its clients, including large, small and nonprofit corporations as well as individuals and government entities worldwide. The Wagner Law Group's 33 attorneys, senior benefits consultant and seven paralegals combine many years of experience in their fields of practice with a variety of backgrounds. Nine of the attorneys are AV-rated by Martindale-Hubbell and six are Fellows of the American College of Employee Benefits Counsel, an invitation-only organization of nationally recognized employee benefits lawyers.  Five of the firm's attorneys have been named to the prestigious Super Lawyers list for 2018, which highlights outstanding lawyers based on a rigorous selection process. The Wagner Law Group is certified as a woman-owned and operated business by the Women's Business Enterprise National Council. 

 

 

 

Contact Info

The Wagner Law Group

 

  Integrity | Excellence

  

Boston 

Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

 

Washington, D.C.

Tel: (202) 969-2800

 

Fax: (202) 969-2568

 800 Connecticut Avenue, N.W.

Suite 810

Washington, D.C. 20006

 

Chicago

Tel: (847) 990-9034

Fax: (847) 557-1312

190 South LaSalle Street

Suite 2100

Chicago, IL 60603

 

  

Palm Beach Gardens 

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

   

Tampa

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

300 Montgomery Street

Suite 600

San Francisco, CA 94104

  

St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
25 W. Moody Avenue
St. Louis, MO  63119 

 

Lincoln, MA

Tel: (617) 532-8080

Fax: (617) 532-9090

55 Old Bedford Road

Lincoln, MA 01773

 

 

www.wagnerlawgroup.com

 

 

 

 Certain Employers Receiving IRS Letters to Request Information on ACA Reporting

 

September 12, 2018

 

 

 

The IRS has been sending letters to certain employers to request information about whether they satisfied their ACA reporting obligations for 2015 and 2016. Specifically, the letter is entitled "Request for Employer Reporting of Offers of Health Insurance Coverage" or "Letter 5699."

 

Background. The ACA's employer mandate requires Applicable Large Employers ("ALEs") to identify and offer affordable health insurance coverage to all full-time employees (i.e., those working 30 hours or more per week). ALEs are employers with 50 or more full-time or full-time equivalent employees that were required to offer Minimum Essential Coverage to at least 95% of their full-time workforce and their dependents for the year in question.

 

The ACA's employer mandate also requires ALEs to file information returns (i.e., Forms 1094-C) with the IRS and to provide statements to their full-time employees (i.e., Forms 1095-C) relating to whether the employees (and their dependents) were offered health insurance from the employer, and if so, to provide certain details about that health insurance coverage.

 

In general, ALEs were required to offer health insurance coverage to their full-time employees beginning in 2015 and begin filing the Forms with the IRS in 2016.

 

Letter 5699. The IRS is now sending Letter 5699 to employers it believes were ALEs that may have failed to submit the required Forms. In particular, Letter 5699 requests that the employer confirm the name and Employer Identification Number it used when filing the Forms along with the date such filing was made. Letter 5699 also reminds employers that there are penalties for failing to file the Forms.

 

Responding to Letter 5699. Employers must respond to Letter 5699 within 30 days of receipt. ALEs that have not filed the Forms for the 2016 reporting year can provide them to the IRS with their response to Letter 5699. Alternatively, ALEs that have not filed the Forms can commit to filing them within 90 days of the date of the letter. In either case, the ALE must also explain the reason for the late filing.

 

Employers that receive Letter 5699 may also respond by either: (i) claiming that they were not an ALE for the year in question; or (ii) explaining why they did not file the Forms and any actions they plan to take to remedy the failure.

 

Employer Takeaway. Employers that receive IRS Letter 5699 should carefully review the Forms that they filed (if any) for the year indicated in the letter. Employers that have specific questions or require specific advice regarding the best response to Letter 5699 should engage qualified counsel for assistance.

 


 

 

 

 

 

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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.