If you received a letter entitled 226-J from the Internal Revenue Service, don’t ignore it.

Find out what you need to know about these letters in a one-hour webinar hosted by the Restaurant Law Center.

Brian Johnston, from Jackson Lewis, P.C., a Restaurant Law Center partner, Aaron Frazier, director of healthcare policy at the National Restaurant Association, and RLC Executive Director Angelo Amador will discuss the IRS’s intensified enforcement efforts against employers for alleged noncompliance with the Affordable Care Act. The 226-J letters are the IRS’s official notice to an employer of a proposed Employer Shared Responsibility Payment (“ESRP”) assessment. It’s for allegedly failing to comply with the ACA’s employer mandate – essentially a penalty for a large employer’s failure to offer eligible full-time employees an affordable health plan. Mr. Johnston will give general advice on what you should do if you receive a 226-J letter. Mr. Frazier will update you on potential legislative fixes being pursued by the Association.


  • Angelo Amador, executive director, Restaurant Law Center
  • Brian Johnston, principal, Jackson Lewis
  • Aaron Frazier, director of healthcare policy, National Restaurant Association

Jackson Lewis is a Law Firm Partner of the Restaurant Law Center. It is a national law firm counseling clients across a wide range of industries and practices – including Employment, Government Relations, and Healthcare – with offices in 38 states coast to coast.