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Implementing Health Reform: Reporting Requirements For Employer And Minimum Essential Coverage
HealthAffairs Blog

On September 5, 2013, the Internal Revenue Service issued two notices of proposed rules intended to implement key reporting requirements of the Affordable Care Act. One rule would require large employers to report to the IRS and to their employees information regarding the health care coverage they offer to full-time employees. The second rule would require insurers, self-insured employers, government-sponsored programs, and entities that provide minimum essential coverage to report information on this coverage to the IRS and to covered individuals. The IRS also issued a press release describing the proposed rules.