The IRS recently released a series of information letters clarifying that the individual and employer mandates under the Affordable Care act remain good law. (IRS Information Letters 2017-10, 2017-11, 2017-13 and 2017-17.)
The IRS Office of Chief Counsel’s letters state
Affordable Care Act provisions continue to be the law of the land unless changed by an act of Congress. Employers should make sure they are preparing for 2017 ACA reporting. BAS offers ACA data collection and reporting tools for employers to use to satisfy their ACA compliance obligations. For information, contact your account manager or solutions@BASusa.com.