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Affordable Care Act: Employer Shared Responsibility Payment (ESRP) Compliance

We have successfully defended dozens of employers to avoid millions of dollars in proposed assessments. 

We assist employers in determining:

  • “Applicable Large Employer” status based on controlled group
  • Full-time employee status (standard and “lookback measurement period”)
  • Medical coverage affordability (W-2, rate of pay, and federal poverty line safe harbors) 

We assist employers with ESRP annual filing:

  • Line-by-line guidance on completing IRS Forms 1094-C and 1095-C
  • Requesting a filing deadline extension 

We defend employers receiving ESRP Proposed Assessment or Late Filing Letters from the IRS:

  • Preparing a response strategy
  • Drafting a written statement and coordination of substantiating documents
  • Representing employer in pre-assessment conference with IRS

We design strategies to help employers avoid or mitigate future potential proposed assessments.

For more information about the ACA and ESRP shared compliance, please contact:

Michael Flanagan 716.848.1480

Amy Walters 716.848.1481