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 six 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 29 attorneys, senior benefits
consultant and three paralegals combine many years of experience in
their fields of practice with a variety of backgrounds. Seven 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. Seven of the firm's attorneys have
been named to the prestigious Super Lawyers list for 2016, which
highlights outstanding lawyers based on a rigorous selection process.
Wagner Law Group
Connecticut Ave., 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
August 25, 2017
Health and Welfare Law
IRS Guidance Clarifies Impact
of Executive Order on ACA Mandate Penalties
recently released four information letters to clarify and confirm
that the employer and individual mandate penalties of the Affordable
Care Act ("ACA") continue to apply. The information
letters were issued in response to President Trump's Executive Order
directing certain federal agencies to provide relief from the
financial burdens imposed by the ACA.
Background. The ACA's employer shared responsibility
provisions require Applicable Large Employers ("ALEs") to
offer affordable health insurance coverage that provides minimum
value to full-time employees or pay a penalty.
NOTE: ALEs are employers with 50 or more full-time
equivalent employees during the preceding calendar year.
ACA's individual mandate provisions require most individuals to
obtain minimum essential health insurance coverage for themselves and
any dependents or pay a penalty.
Executive Order. In January, President Trump issued an
Executive Order intended to minimize the ACA's economic burden. (See
the Alert of 1/26/17.) The Order directed the
executive departments responsible for ACA enforcement to waive,
defer, grant exemptions from or delay implementation of any ACA
provision or requirement that imposes a fiscal burden on a state, or
a cost or regulatory burden on individuals, health care providers and
purchasers of health insurance.
IRS Information Letters. The following is a summary of
the IRS Information Letters:
Letters 2017-0010 and 2017-0013. The letters clarify
that the Executive Order did not amend the ACA and that its
provisions with respect to the employer shared responsibility
provisions remain in full force until changed by Congress.
Letters 2017-0011 and 2017-0017. The letters note that
the Executive Order does not impact the application of the ACA's
individual mandate provisions and that taxpayers remain responsible
for complying with the requirements of the ACA.
The Letters are available for review at:
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