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Shared Responsibility Payment

IRS announces ACA premium credit and individual mandate indexing adjustments

IRS announces ACA premium credit and individual mandate indexing adjustments

Rev Proc 2016-24, 2016-16 IRB In a Revenue Procedure, IRS has provided indexing adjustments that are to be used in applying various Affordable Care Act (ACA) provisions under Code Sec. 36B (the premium tax credit) and Code Sec. 5000A (the individual mandate) for 2017. Included in the adjustments are: the 2017 Applicable Percentage Table in […]

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Blue Book, IRS website shed light on complex employer shared responsibility rules

Blue Book, IRS website shed light on complex employer shared responsibility rules

IRS webpage titled “Determining if an Employer is an Applicable Large Employer.” General Explanation of Tax Legislation Enacted in 2015,” prepared by the Staff of the Joint Committee on Taxation” (JCS-1-16, March 2016). This year, employers generally are subject to the full force of the Affordable Care Act (ACA)’s employer shared responsibility (ESR) provisions, as […]

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IRS Tax Tip: Here’s the 4-1-1 on Calculating an Individual Shared Responsibility Payment

IRS Tax Tip: Here’s the 4-1-1 on Calculating an Individual Shared Responsibility Payment

Here’s the 4-1-1 on Calculating an Individual Shared Responsibility Payment  The Affordable Care Act requires you and each member of your family to have minimum essential coverage, qualify for an insurance coverage exemption, or make an individual shared responsibility payment for months without coverage or an exemption when you file your federal income tax return. […]

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IRS Tip – Employers: Have fewer than 50 Employees? Here’s how ACA Affects You

IRS Tip – Employers: Have fewer than 50 Employees? Here’s how ACA Affects You

Employers: Have fewer than 50 Employees? Here’s how ACA Affects You Most employers have fewer than 50 full-time employees or full-time equivalent employees and are not subject to the Affordable Care Act’s employer shared responsibility provision. If an employer has fewer than 50 full-time employees, including full-time equivalent employees, on average during the prior year, […]

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Meet Paul Raymond

Meet Paul Raymond

Mr. Raymond is a sought after speaker in tax controversy law by many attorney, accountant, and business groups and at the request of the Internal Revenue Service, has presented programs at the IRS Nationwide Tax Forum, attended by tax professionals throughout the United States.

Additionally, he continues to be an active member in the Section of Taxation, American Bar Association, where he was the Past Chair of the Employment Taxes Committee.

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Member CA Bar Member Orange County Bar US Tax Court Attorney