OVERVIEW On Dec. 22, 2017, the Internal Revenue Service (IRS) issued Notice 2018-06 to: Extend the due date for furnishing forms under Sections 6055 and 6056 for 2017 for 30 days, from Jan. 31, 2018, to March 2, 2018; and Extend good-faith transition relief from...
On Nov. 2, 2015, President Obama signed into law the Bipartisan Budget Act of 2015, which includes a provision repealing the ACA’s automatic enrollment requirement. Previously, under the ACA, certain large employers would have been required to automatically enroll new...