IRS Makes Employer Mandate Delay Official [Downloadable PDF]

IRS Makes Employer Mandate Delay Official

On July 9, 2013, the Internal Revenue Service (IRS) issued Notice 2013-45 to provide formal guidance on the delay of the Affordable Care Act (ACA) large employer “pay or play” rules and related information reporting requirements. The provisions affected by the delay are: § 4980H employer shared responsibility provisions; § 6055 information reporting requirements for…

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3 Key Points to Understand About the Employer Mandate Delay

The Obama administration late yesterday announced that it is postponing for one year the requirement that businesses cover their workers under the new health care law. Regulatory officials acknowledged that the delay was prompted by compliance complexity concerns raised by employers and other stakeholders. Here are a few key points to understand about the decision…

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