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Small employers, S corporations get relief from $100 per day premium reimbursement penalty

April 3, 2015 by OSYB Staff

Employers covered by Notice 2015-17 will not have to File Form 8928, report the Sec. 4980D excise tax, or request a waiver of the tax. Notice 2015-17 gives a blanket waiver of the ACA penalty for “small employers,” defined here as those with fewer than 50 full-time-equivalent employees through June 30, 2015. Read more. 

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