On February 10. 2014, the Department of the Treasury and the Internal Revenue Services (the “IRS”) released proposed regulations under Code Section 4980H (54.4980H-1, 2, 3, 4, 6 and 6) relating to the employer shared responsibility provisions (the “Employer Mandate”) under Health Care Reform. These regulations follow prior guidance, make changes, provides clarifications and includes new important transition relief.
FOR MORE INFORMATION PERTAINING TO THIS REGULATION CLICK ON THE LINK BELOW: