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Treasury and IRS Issue Final Regulations for Reporting Compliance With Affordable Care Act Mandates

Treasury and IRS Issue Final Regulations for Reporting Compliance With Affordable Care Act Mandates


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The Treasury Department and the Internal Revenue Service (IRS) issued final regulations on March 10, 2014 for employers and insurers to report compliance with two of the Patient Protection and Affordable Care Act’s most significant provisions—the employer shared responsibility rules (the employer mandate) and the requirement that all Americans either carry health insurance or pay a tax (the individual mandate). This Aon Hewitt bulletin discusses the application of the reporting rules to employers and group health plans.

Download Treasury and IRS Issue Final Regulations for Reporting Compliance With Affordable Care Act Mandates