As promised, the IRS has released guidance on the implications of the Obama administration’s decision to wait until 2015 before enforcing the Affordable Care Act’s requirement for employers of 50 or more to provide health insurance benefits.
It’s all technical tax information—the IRS will provide most of the enforcement muscle for Obamacare compliance—and there aren’t any obvious effects on HR operations. However, you may want to pass along the guidance to accounting staff or your company’s tax advisor.
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