The Internal Revenue Service (IRS) is trying to help employers that have been snoozing understand the coming wave of Patient Protection and Affordable Care Act (PPACA) group health mandate penalty bills.
You may have been obsessing about minimum essential coverage (MEC) and Internal Revenue Code Section 6055 employee counting requirements for years, but the IRS is assuming that some affected employers are just now learning about the PPACA "employer shared responsibility provision."
See also: The PPACA employee-counting time sponge
The IRS is promoting a new Taxpayer Advocate Service employer penalty estimator tool.
The IRS has also added PPACA webinar recordings for employers.
In one webinar, IRS officials explain which employers have to count employees to comply with PPACA, and how. In another, officials talk about which "applicable large employers" (ALEs) could end up owing penalty payments.