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» IRS Issues Formal Guidance on Employer Mandate Penalties Delay

July 8, 2013


On July 9, 2013, the Internal Revenue Service (IRS) issued formal guidance on the Employer Mandate Penalties Delay. See Notice 2013-45 as well as our Legislative Brief (Link didn’t work) for more details.

The delay does not affect any other provision of the ACA, including individuals’ access to premium tax credits for coverage through an Exchange.

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