Nuts and Bolts Series: Proactive Preparation for the Employer Shared Responsibility Provisions
1:00 PM - 2:30 PM ET
This program will explore the flexibility built into the employer shared responsibility provisions and related reporting requirements. The complex choices which provide employers with flexibility also result in employers facing consequences including the need to capture and preserve the records necessary to respond to a potential assessable payment under the employer shared responsibility provisions and to complete the related reporting requirements under Sections 6055 and 6056. Panelists will analyze the choices employers face under the final regulations, and how those decisions may impact human resource policies and obligations.
Moderator: Julie Burbank, Senior Counsel, Chevron, San Ramon, CA
Panelists: Ligeia Donis, Senior Technician Reviewer, Office of Division Counsel & Associate Chief Counsel (TEGE), Internal Revenue Service, Washington, DC
Kathryn C. Johnson, Attorney, Office of Division Counsel & Associate Chief Counsel (TEGE), Internal Revenue Service, Washington, DC
Greta E. Cowart, Shareholder, Winstead PC, Dallas, TX