The IRS has released updated questions and answers (Q&A) that provide guidance on the employer shared responsibilities under the Affordable Care Act, including 2018 penalties. Applicable large employers (ALEs) must offer health insurance to full-time employees and are generally assessed penalties for failing to do so. Whether an employer is an ALE depends on the size of its workforce. Here are the Q&As: http://bit.ly/28MZtKE

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