28Feb
IRS: Affordable Care Act Penalties Go On … and On … Forever?
The Internal Revenue Service (IRS), in a recently released memorandum from the Office of Chief Counsel (Chief Counsel Memorandum), has taken the position that the Employer Shared Responsibility Payment (ESRP) imposed by section 4980H of the Internal...
By:
Kramer Levin Naftalis & Frankel LLP
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