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The Internal Revenue Service recently released draft versions of the forms that will be used to meet the shared responsibility reporting requirements under the Affordable Care Act. They are designed to notify the government about whether individuals and employers are meeting their obligations concerning health coverage.
The IRS last week issued Notice 2014-19, which sets forth the rules for recognition of same-sex spouses in retirement plan administration. Here's what employers need to know.
With the issuance of the final employer mandate regulations, employers mandate can now make employee coverage decisions and prepare for enforcement beginning as early as Jan. 1, 2015.
The Patient Protection and Affordable Care Act requires employers to report the aggregate cost of employer-sponsored health coverage on the Forms W-2 of its employees. In March 2011, the Internal Revenue Service issued interim guidance on the Form W-2 informational reporting requirement in the form of 31 Q&As. Recently, the Internal Revenue Service revised this interim guidance by issuing Notice 2012-9, which clarifies several of the original Q&As and adds some Q&As.