September Webinar – Best Practices for Handling IRS ACA Penalty Letters

August 27, 2021
This webinar has already taken place. View the recording or download the slides.

The Affordable Care Act requires that applicable large employers (ALEs) provide minimum essential coverage to eligible employees, which is enforced by the IRS based on information reported in IRS Forms 1094 and 1095. In response to Form filings, the IRS may issue Letter 226J, which is an initial penalty letter assessing liability for the Employer Shared Responsibility Payment (ESRP). The IRS may also issue the penalty letter based on the number of Forms W-2 filed with the IRS and the absence of Forms 1094 and 1095 on file.The webinar will address the best practice for responding to ACA penalty letters, including:

  • How to respond to an IRS penalty letter
  • Completing Response Form 14764
  • Requesting extensions
  • Amending IRS Forms 1094 and 1095
  • Penalty calculations
  • Challenging penalty calculations
  • Completing Form 14765 (PTC Listing)

This 60-minute intermediate-level webinar will help employers understand how to effectively handle ESRP penalty letters to limit liability for excessive penalties.

The presentation will be posted on the UBA Website the afternoon before the webinar.



Carl Pilger is of counsel in the Atlanta office of Fisher Phillips and a member of the firm’s Employee Benefits Practice Group. He advises clients with respect to all aspects of employee benefits and executive compensation, with an emphasis on health and other welfare benefit plans, cafeteria plans, consumer-driven health care options and employee wellness programs.

He has extensive experience advising clients on the complexities of the Patient Protection and Affordable Care Act including challenging IRS shared responsibility payments. He also advises employers on compliance issues involving the Health Insurance Portability and Accountability Act (HIPAA) and various other federal and state benefits compliance matters.


Register for this webinar today while seating is still available. The webinar is 60 minutes and is an exceptional educational value for only $200. This webinar event has been submitted to the Human Resource Certification Institute and the Society for Human Resource Management to qualify for 1 recertification credit hour.

HRCI and SHRM recertification credit hours

The use of the HRCI seal confirms that this activity has met HR Certification Institute’s® (HRCI®) criteria for recertification credit pre-approval. Fisher Phillips is recognized by SHRM to offer Professional Development Credits (PDCs) for SHRM-CP® or SHRM-SCP®.

This series is brought to you by your Partner Firm of United Benefit Advisors—the nation’s leading independent employee benefits advisory organization, with more than 200 Partner offices in the United States, Canada, England and Ireland.


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