Law360, New York (March 21, 2014, 12:33 PM EDT) -- On Feb. 10, the U.S. Department of the Treasury and the IRS issued final regulations, a fact sheet and a series of questions and answers on the "employer shared responsibility" provisions under Section 4980H of the Internal Revenue Code. The final regulations, while generally adhering to the structure and rules set forth in the proposed regulations, provide some significant changes to those rules and announce important transition relief that will affect all employers subject to the provisions.
The proposed regulations were published on Dec. 28, 2012. Last July, the U.S. Department of the Treasury announced that the effective date of the...
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