Final Employer Shared Responsibility Regulations Released

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The Internal Revenue Service has released final regulations on the employer shared responsibility provisions (also referred to as the “play or pay” mandate) found in section 4980H of the Internal Revenue Code. Keenan has written a briefing about some of the important updates to the section 4980H provisions in the final regulations.

The briefing is available at //www.keenan.com/news/brief/2014/BRF_20140213_HCR-TransitionRelief_KA.pdf