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Text of IRS Notice 2014-24: Health Insurance Providers Fee; Procedural and Administrative Guidance (PDF)
Internal Revenue Service [IRS] 
[Official Guidance] Apr. 3, 2014
"This notice provides a temporary safe harbor for covered entities that report direct premiums written for expatriate plans on a Supplemental Health Care Exhibit (SHCE). A covered entity may apply this temporary safe harbor for purposes of reporting direct premiums written on Form 8963, Report of Health Insurance Provider Information, which is used to calculate the fee imposed by Section 9010 of the [ACA].... [T]his notice provides a temporary safe harbor for 2014 and 2015 for a covered entity that reports direct premiums written for expatriate plans on its SHCE that include coverage of at least one non-United States health risk."
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