Benefits attorney Harvey Cotton is quoted in the Sept. 5 issue of Federal Tax Weekly on the IRS’s recently issued final regulations on the Affordable Care Act’s individual mandate provision.
In the article, Mr. Cotton said, “The regulations do a good job of implementing Sec. 5000A.” He continued, “The IRS has thought about how this law can work most effectively and has done a good job of determining the practical impact of its guidance.”
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