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Feb. 18 — The IRS has granted transition relief from an excise tax assessment under tax code Section 4980D to small employers that reimburse or pay a premium for an employee's individual health insurance policy.
Notice 2015-17, issued Feb. 18, applies to certain types of employer health coverage reimbursement arrangements that are made of employer payment plans as described in Notice 2013-54.
“This is the IRS's latest attempt to get people's attention,” Nancy K. Campbell, a partner at Snell & Wilmer LLP, told Bloomberg BNA. “Small employers may not get the benefits counsel other companies get.”
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