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At his/her discretion, the Vice President of Enrollment Management may require any student who violates the terms of this Policy to satisfactorily participate in a drug abuse rehabilitation program or an alcoholic rehabilitation program sponsored by an approved private or governmental institution as a precondition of continued enrollment at the College
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For 2026, the IRS penalty amounts under Section 4980H are: Section 4980H(a), No Coverage Offered: $3,340 per full-time employee per year ($278.33 per month) Applies when an ALE fails to offer minimum essential coverage to at least 95% of full-time employees The first 30 full-time employees are excluded from the penalty calculation Triggered only if at least one full-time employee receives a premium tax credit on the marketplace Section 4980H(b), Unaffordable or Inadequate Coverage: $5,010 per employee per year ($417.50 per month) Applies to each employee who receives a marketplace premium tax credit Triggered when coverage offered does not meet affordability (employee cost exceeds 9.96% of household income for 2026) or minimum value (plan covers less than 60% of total allowed costs) Individual mandate update: The federal individual mandate penalty was reduced to $0 starting in 2019 under the Tax Cuts and Jobs Act
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