The Internal Revenue Service (IRS) recently released Revenue Procedure 2019-19, Expanded Self Correction Program (Rev. Proc. 2019-19). As a brief history of the Employer Compliance Plans Resolution System (EPCRS)…

On Nov. 28, 2018, in a piece of unexpected and good news, the IRS published Notice 2018-94. This notice extends the due date for providing Forms 1095-B and 1095-C to individuals and employees and extends the good faith effort relief from penalties for mistakes on Forms 1094-B, 1095-B, 1094-C and 1095-C.