IRS Updates Q&As on the Employer Shared Responsibility Provisions on ACA

The Internal Revenue Service updated its "Questions and Answers on Employer Shared Responsibility Provisions Under the Affordable Care Act". The Q&As address:

"Basics of the Employer Shared Responsibility Provisions: Questions 1-3
Which Employers are Subject to the Employer Shared Responsibility Provisions:Questions 4-14
Identification of Full-Time Employees: Questions 15-17
Liability for the Employer Shared Responsibility Payment: Questions 18-23
Calculation of the Employer Shared Responsibility Payment:Questions 24-26
Making an Employer Shared Responsibility Payment: Questions 27-28
Transition Relief: Questions 29-39
Basics for Small Employers: Questions 40-42
Related Provisions: Questions 43-47
Additional Information: Questions 48-56"

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