This program covers what attorneys need to know about the Affordable Care Act's health insurance coverage reporting requirements, including which clients must file Forms 1094 and 1095 and how the IRS is enforcing those requirements. Joseph A. Broyles, Esq., CPA, of the Law Offices of Joseph A. Broyles, Inc., will also discuss the penalties for failure to file or furnish required forms and the penalty relief options available to taxpayers. Audio versions of Beverly Hills Bar Association programs are eligible for Self-Study CLE credit in California. Visit www.bhba.org/podcasts for more information.