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IRS Request for Comments on PPACA's Employer Shared Responsibility Provisions (PDF)
Buck Link to more items from this source
[Guidance Overview]
June 3, 2011
The [IRS] issued Notice 2011-36, a request for comments on PPACA's shared employer responsibility provisions which will become effective in 2014. The Notice, while not guidance, details and requests comments on a number of 'potential approaches' under consideration for purposes of determining which employers are subject to the employer responsibility provisions and how penalties should be calculated. Comments are due by June 17, 2011.

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