21 presentation slides. Topics include:
- Transition Relief for 2014 under Sections 6056, 6055 and 4980H;
- Applicable Large Employer (ALE) Status;
- Tax provisions for Applicable Large Employers (ALEs): Information Reporting for ALE (Section 6056), Employer Shared Responsibility Provisions (Section 4980H);
- Tax provisions for Small Employers -- Small Business Health Care Tax Credit (Section 45R); and
- Tax provisions for all employer that sponsor self-insured plans regardless of size: Reporting of Minimum Essential Coverage (Section 6055). (Internal Revenue Service)
