TITLE

Affordable Care Act Creates New IRS Reporting Requirements

AUTHOR(S)
Berman, Jennifer S.
PUB. DATE
April 2014
SOURCE
Bar Bulletin of the Maryland State Bar Association;4/15/2014, Vol. 31 Issue 4, p10
SOURCE TYPE
Periodical
DOC. TYPE
Article
ABSTRACT
The article discusses new reporting requirements for the U.S. Internal Revenue Service (IRS) created by the Affordable Care Act (ACA). Topics include Internal Revenue Code Sections 6055 and 6056 which are relied on for administering individual shared responsibility and employer shared responsibility requirements. Other topics include reporting on minimum essential coverage, coverage offered under employer-sponsored plans, and how both reports are furnished under the requirements.
ACCESSION #
96072651

 

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