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IRS announces in Notice 2011-1 that insured group health plans will not be asked to comply with nondiscrimination provisions in the new health care reform law until IRS issues further guidance. IRS says that comments it solicited on the applicability of tax code Section 105(h) nondiscrimination rules to insured group health plans led to a decision by all three departments involved in implementing the Patient Protection and Affordable Care Act (Pub. L. No. 111-148) to delay enforcement of the PPACA provisions until IRS can issue substantial regulatory guidance. IRS requests that further public comments on specific concerns about the Section 105(h) rules be submitted by March 11, 2011.
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