The IRS has begun enforcing the Employer Shared Responsibility Provisions in the Affordable Care Act and is issuing letters to some Applicable Large Employers (ALE). There are various reasons why you may receive such a letter, and we are alerting you so you may take steps to ensure a timely and accurate response. You will need to act quickly, and we recommend that you promptly notify all of your Production Companies and your Tax Department to be on the alert for IRS Letter 226J.

IRS Letter 226J has a specified Response Date (generally 30 days from the date of the letter), and it may take some time to research and respond to the inquiry by the response date. If you do receive IRS Letter 226J, and if EP provided government reporting services for the Applicable Large Employer listed in the identified tax year, please email a copy of the letter to benefitsolutions@ep.com.

EP is here to assist with conducting research and providing evidence of support that you may need to include in your response. While EP can assist, you should consult with your tax or legal advisor and designate such person as your representative on Form 14764.

Again, be sure to respond to the IRS Letter by the Response Date. A more detailed Client Alert is accessible here and a sample copy of IRS Letter 226J is available here.