Tag: IRS

Final Rules Published Regarding ACA’s Employer Mandate Provisions

The U.S. Department of Treasury (“Treasury Department”) published the much anticipated final rule implementing the employer shared responsibility (“employer mandate”) provisions under the Affordable Care Act (“ACA”) on February 12, 2014. According to a press release issued by the Treasury Department, the final rule “make[s] a number of commonsense improvements in […]

Final Rule Released on ACA’s Individual Shared Responsibility Payment

On August 27, 2013, the Internal Revenue Service (“IRS”) and the U.S. Department of Treasury (the “Treasury Department”) released a final rule, Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage, (the “Final Rule”), which was published in the Federal Register today, to implement the individual shared responsibility provision provided for under […]