Comments: IRS on Shared Responsibility for Employers re: Health Coverage Requirements of Patient Protection and Affordable Care Act

Issue Date: March 15, 2013


NAR submitted comments to the Internal Revenue Service on proposed regulations interpreting the Shared Responsibility for Employers Regarding Health Coverage requirements of the Patient Protection and Affordable Care Act.  Among other things, the proposed regulations set out a definition of “employee” for purposes of determining when an employer is an “Applicable Large Employer” and is thus subject to certain requirements under the Act, including providing health insurance coverage to employees of the firm.