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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 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.




Contact Info

The Wagner Law Group


  Integrity | Excellence



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 Ave., N.W.

Suite 810

Washington, D.C. 20006


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

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







August 25, 2017


 Health and Welfare Law Alert




IRS Guidance Clarifies Impact of Executive Order on ACA Mandate Penalties




The IRS 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.



The 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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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.