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Shared Responsibility Rule Internal Revenue Code (IRC) Delays

BakerHostetler

Employer Shared Responsibility Final Regulations Offer Partial Temporary Enforcement Relief

BakerHostetler on

Enforcement of the employer shared responsibility provisions of the Affordable Care Act (ACA) has been further delayed for employers with between 50 and 99 full-time equivalent employees and temporarily eased for employers...more

King & Spalding

The IRS Delays the Information Reporting Requirements and the Employer Shared Responsibility Penalty

King & Spalding on

On July 9, 2013, Notice 2013-45 (the "Notice") was issued to provide transition relief during 2014 from the requirements of Sections 6055, 6056 and 4980H of the Internal Revenue Code ("Code"). Code Section 6055 requires...more

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