We are entering the last quarter of the 2016 calendar year which means the penalties related to section 4980H for 2015 will soon be assessed against employers. At the latest, the 2015 section 4980H penalties will be assessed in the first quarter of 2017. Whenever the penalties are assessed, the government will be presented, perhaps for the first time in history, with an interesting conundrum. The conundrum is how the government should handle the scenario of an employer who owes a section 4980H penalty, but is unable to pay the total penalty while staying in business. -