In This Issue:
- What You Need to Know
- Correction of a Failure
..Proper Disclosure of Failure
..What You Should Do Now
- Excerpt from Background:
Section 501(r) was created as part of the Patient Protection and Affordable Care Act of 2010 (“ACA”). On June 26, 2012, and April 5, 2013, the Department of Treasury and the IRS issued proposed regulations under Section 501(r). [For more information on the April 5, 2013 proposed regulations, see previous alert, IRS Provides Updated Guidance and Transition Rules on Community Health Needs Assessments.]
Please see full Publication below for more information.
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