Melissa Shimizu

Melissa Shimizu is an associate with labor and employment law firm Fisher Phillips in Irvine, California. She focuses on helping employers navigate the Employee Retirement Income Security Act (ERISA) and other state and federal laws impacting the design, implementation and ongoing compliance of their employee benefit plans and programs. She may be reached at

IRS letters in green design on bank notes

What You Need to Know Within the last few months, employers have begun to be assessed fines by the IRS in Letters 226J for not complying with employer shared responsibility payments (ESRPs) dating back to 2015. Employers have 30 days to challenge or accept an ESRP penalty. While there is nothing they can do to prevent penalties from 2015, employers should make...

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