Epstein Becker Green assisted a non-profit client in avoiding an IRS Employer Shared Responsibility Payment penalty of over $2 million. The IRS alleged that the organization failed to offer minimum essential health care coverage as required under the Affordable Care Act to at least 95% of employees and assessed a Subsection (a) penalty. We successfully helped the organization respond to the IRS, showing proof that a valid offer of coverage was made and had the full penalty amount removed.