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The Bloomberg BNA Federal Tax Blog is a forum for practitioners and Bloomberg BNA editors to share ideas, raise issues, and network with colleagues about federal tax topics. The ideas presented here are those of individuals and Bloomberg BNA bears no responsibility for the appropriateness or accuracy of the communications between group members.

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Friday, July 5, 2013

Employer Penalties, Reporting Requirements under ACA Delayed Until 2015

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After hearing complaints from employers about burdensome reporting requirements under the Affordable Care Act, the IRS and the White House announced that these requirements will be suspended for 2014. The ACA requires employers and insurers to report information about the health care coverage offered to employees. The IRS will use this information to determine which employers owe "shared responsibility" payments—essentially, penalties for failing to offer adequate health benefits. As a result, the IRS will not impose shared responsibility payments on employers in 2014.

The government plans to issue simplified information reporting rules this summer and encourages employers to voluntarily implement reporting systems in preparation for full compliance in 2015. Does this transition relief change your company’s plans for implementing ACA requirements?

--Vanessa Walts (Compensation Planning)

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