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.
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.
Wagner Law Group
Connecticut Avenue, N.W.
Fax: (561) 293-3591
7108 Fairway Drive
Palm Beach Gardens, FL 33418
East Kennedy Boulevard
Tampa, FL 33602
Francisco, CA 94104
25 W. Moody Avenue
St. Louis, MO 63119
Receiving IRS Letters to Request Information on ACA Reporting
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
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.
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.
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.
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.
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.
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.
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
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