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ACA Compliance Specialists  ·  IRS Penalty Defense

The IRS Sent You a Letter.Don't Pay a DollarUntil You Call Us.

We eliminate ACA penalties for employers nationwide. Year-round compliance, 1094/1095 filing, and expert 226-J defense — under one roof, from specialists who do nothing else.

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What does

ACA Filing — 1094-C / 1095-C

1094-C and 1095-C preparation, IRS filing, and employee distribution — handled end to end.

  • Codes analysis for Lines 14, 15, and 16
  • 1094-C and 1095-C preparation
  • IRS e-filing
  • Employee 1095-C distribution by mail or electronically
  • State filings for CA, NJ, RI, and DC where applicable
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IRS Penalty Defense — Letter Response & Penalty Abatement

Forensic re-litigation of your compliance year, response drafting, and direct correspondence with the IRS.

  • 226-J, 5699, and 5005-A letter response
  • ALE redetermination and full-time recalculation
  • Statutory exclusion and PTC eligibility analysis
  • Substantive response drafting, not procedural guidance
  • Audit-ready documentation of every methodology decision
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ACA Advisory — Compliance Strategy & Risk

Regulatory strategy scoped to your specific compliance posture, risk tolerance, and operational reality.

  • Controlled group and aggregated ALE analysis
  • Measurement methodology selection and review
  • Affordability and safe harbor strategy
  • Pre-filing compliance health checks
  • Engagement-specific scope, priced to your situation
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Learn more about our services →

Most ACA vendors hand you software. handles the work.

You send us your data. We do everything else.

PenaltyShield's engines are sophisticated. So are the people flying them. PenaltyShield is operated by ACA experts who have been in the field since the inception of ACA reporting in 2015 and have personally defended IRS penalty assessments.

Software alone
Detects penalty exposure
→
Reduces it through eligibility analysis and statutory exclusions
Generates Line 14/16 codes
→
Decides which codes are defensible if challenged
Flags risks before filing
→
Determines whether a 226-J letter is even legitimate
Refers IRS letters to legal counsel
→
Drafts the substantive response

Software is a tool. Compliance is the work.

Our Methodology

From raw data to filed forms.

A proprietary three-stage system designed and operated by ACA practitioners. Built for accuracy. Built for defensibility.

Raw Client Data
Payroll Benefits HRIS / Census EIN & entity data
PenaltyShield
Stage 1
BEAM
Normalizes raw payroll, benefits, and HRIS data into a clean, unified record — whatever format you have.
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Stage 1
BEAM
Stage 1
BEAM
Take any payroll, benefits, or HRIS data and turn it into a clean, unified record.
  • Accepts data in any format
  • Maps to canonical ACA fields
  • Reconciles across systems
  • Flags missing or inconsistent data
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Stage 2
PRISM
Applies ACA regulatory logic — full-time determination, code generation, and form preparation.
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Stage 2
PRISM
Stage 2
PRISM
Apply the regulatory framework that turns clean data into compliant forms.
  • Determines full-time status
  • Calculates affordability with safe harbors
  • Generates Line 14, 15, and 16 codes
  • Prepares 1094-C and 1095-C forms
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Stage 3
LENS
Reviews every output for errors and penalty exposure before submission — not after.
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Stage 3
LENS
Stage 3
LENS
Inspect every output before submission — while there is still time to fix things.
  • Validates against IRS AIR XML schema
  • Analyzes 4980H(a)/(b) penalty exposure
  • Identifies missing offers of coverage
  • Documents methodology decisions
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Outputs
1094-C / 1095-C filed Employee 1095-C delivery State filings (CA, NJ, RI, DC) Audit-ready documentation

Talk to a practitioner.

Tell us about your situation. We'll tell you what we'd recommend.

Get a Risk Assessment → Schedule a call →

The PenaltyShield Brief

Stay current on ACA.

ACA news, regulatory updates, and penalty defense intel — every other week.