PPACA Blog

Dec 23, 2010

IRS Postpones Non Discrimination Enforcement for PPACA


Category:PPACA 
Posted by: Neal Stehly
 
"Because regulatory guidance is essential to the operation of the statutory provisions, the Treasury Department and the IRS, as well as the Departments of Labor and Health and Human Services (collectively, the Departments), have determined that compliance with (Section) § 2716 (of the Affordable Care Act) should not be required (and thus, any sanctions for failure to comply do not apply) until after regulations or other administrative guidance of general applicability has been issued under § 2716.  In order to provide insured group health plan sponsors time to implement any changes required as a result of the regulations or other guidance, the Departments anticipate that the guidance will not apply until plan years beginning a specified period after issuance.  Before the beginning of those plan years, an insured group health plan sponsor will not be required to file IRS Form 8928 with respect to excise taxes resulting from the incorporation of PHS Act § 2716 into § 9815 of the Code."

(Excerpted from Notice 2011-1 http://www.irs.gov/pub/irs-drop/n-11-01.pdf)

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