Wolters Kluwer

CCH Federal Tax Perspectives ACA Large Employer Compliance and Reporting (2015)

Book - Softcover
Author(s): CCH Tax Law Editors
Published: 07/16/2015

$49.95

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ISBN: 9780808042693
Offer Number: 10038372-0001
Pages: 120
Binding: Other
Volumes: 1

Federal Tax Perspectives: ACA Large Employer Compliance and Reporting (2015) covers Employer Shared Responsibility payments, and related reporting requirements under the Affordable Care Act. Features include dozens of examples including fill-in forms examples, graphic time-line examples, plus a full range of checklists, links and charts. Covered topics include:

  • Applicable Large Employer status, including identifying full-time employees, the seasonal worker exception, controlled group employers, and a checklist for controlling head count
  • Employer Shared Responsibility payments under the two payment regimes of Code Sec. 4980H(a) and (b), including the calculation methods
  • Employer health insurance requirements, including minimum essential coverage, the requirements for the offer of coverage, minimum value and affordability
  • Counting employee hours for hourly and salaried employees
  • The monthly measurement method for determining full-time status, including the weekly rule, and limited non-assessment periods
  • The Look-Back safe harbor method for determining full-time status, including 25 examples including 12 with graphic time-lines
  • Health coverage provider reporting on Forms 1094-B and 1095-B, including annotated forms, two filled in forms examples, charts, and reporting checklist
  • Applicable Large Employer Reporting on Forms 1094-C and 1095-C, including annotated forms with commentaries, four filled in forms examples, charts, and reporting checklist.
  • Plus, FAQs with links to the answers, regulatory transition relief, and important links

Federal Tax Perspectives: ACA Large Employer Compliance and Reporting (2015) is now available in an eBook format which you can download to your computer instantly.