Federal Law Update-November 2017

Ask the Experts: Inviting Temporary and Contract Workers to Holiday Parties
December 4, 2017
California Law Update- November 2017
December 4, 2017

OSHA Delays Electronic Filing of Form 300A

On November 22, 2017, the federal Occupational Safety and Health Administration (OSHA) announced the delay of the required electronic filing of OSHA Form 300A, Annual Summary, until December 15, 2017. The electronic filing requirement applies to establishments that are currently required to keep OSHA injury and illness records, and establishments with 20-249 employees that are classified in certain industries.

Read the press release and see the website

IRS to Mandate Penalties Under the ACA
In November 2017, the Internal Revenue Service (IRS) updated its questions and answers page regarding the employer shared responsibility provisions under the federal Affordable Care Act (ACA) to include the following:

Question #56. Does an employer that receives a Letter 226J proposing an employer shared
responsibility payment have an opportunity to respond to the IRS about the proposed payment, including requesting a pre-assessment conference with the IRS Office of Appeals?

Answer. Yes. ALEs will have an opportunity to respond to Letter 226J before any employer
shared responsibility liability is assessed and notice and demand for payment is made. Letter
226J will provide instructions for how the ALE should respond in writing, either agreeing with
the proposed employer shared responsibility payment or disagreeing with part or all or the
proposed amount.

If the ALE responds to Letter 226J, the IRS will acknowledge the ALE’s response to Letter 226J with an appropriate version of Letter 227 (a series of five different letters that, in general,
acknowledge the ALE’s response to Letter 226J and describe further actions the ALE may need
to take). If, after receipt of Letter 227, the ALE disagrees with the proposed or revised employer shared responsibility payment, the ALE may request a pre-assessment conference with the IRS Office of Appeals. The ALE should follow the instructions provided in Letter 227 and Publication 5, Your Appeal Rights and How To Prepare a Protest if You Don’t Agree, for requesting a conference with the IRS Office of Appeals. A conference should be requested in writing by the response date shown on Letter 227, which generally will be 30 days from the date of Letter 227.

If the ALE does not respond to either Letter 226J or Letter 227, the IRS will assess the amount of the proposed employer shared responsibility payment and issue a notice and demand for
payment, Notice CP 220J.

The IRS will begin issuing Letters 226J for the 2015 calendar year in late 2017.

Read the page

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