IRS Releases ACA Affordability Rates for 2018

The Internal Revenue Service has released Revenue Procedure 2017-36 to implement index adjustments in 2018 for certain Affordable Care Act (“ACA”) contribution percentages used for purposes of determining affordability under the employer shared responsibility mandate. Background: Under the ACA, contribution percentages are used to determine: (i) whether an Applicable Large Employer (“ALE”) is subject to the […]

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