Agency Guidance/Reports
- IRS – Proposed Methodologies of Determining Minimum Value in Employer-Sponsored Health Plans
(April 26, 2012) - IRS – Request for Comments on Reporting by Applicable Large Employers on Health Insurance Coverage Under Employer-Sponsored Plans
(April 26, 2012) - IRS – Request for Comments on Reporting of Health Insurance Coverage
(April 26, 2012) - IRS - New Requirements for 501(c)(3) Hospitals Under the Affordable Care Act
(March 06, 2012) - IRS Fact Sheet: Tax-Exempt Organizations Participating in the Medicare Shared Savings Program through Accountable Care Organizations
(October 2011) - Tax Provisions in the Affordable Care Act
- GAO Report: Patient Protection and Affordable Care Act; IRS Should Expand Its Strategic Approach to Implementation
(June 2011) - Notice 2011-20: Guidance on Tax-Exempt Organizations Participating in the Medicare Shared Savings Program
(April 18, 2011) - Notice 2011-02: Guidance on the Application of Section 162(m)(6)
(December 22, 2010) - IRS Releases Notice 2010-63: Request for Comments on Requirements Prohibiting Discrimination in Favor of Highly Compensated Individuals in Insured Group Health Plans
(September 20, 2010) - Guidance on Tax Treatment for Children up to Age 27 under the Affordable Care Act
(April 27, 2010)