Employee Benefits Blog

Posts tagged market reform penalty

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Individual Health Insurance Policies and the ACA: IRS Issues Additional Guidance

On February 18, the IRS issued Notice 2015-17 to provide yet more guidance on the applicability of the “market reform” provisions of the Affordable Care Act to arrangements under which an employer pays for, or reimburses the cost of, some or all of the cost of an employee’s individual health insurance premiums.  This guidance is the latest in a series of pronouncements issued by the IRS and the Department of Labor over the past couple of years.  (We previously wrote about the prior guidance here.)