"This notice provides guidance for the 2014 fee year on how the [IRS] ... will administer the definition of a covered entity for purposes of the fee imposed by Section 9010 of the [ACA] ... This notice applies only to the 2014 fee year.... Specifically, this notice resolves confusion as to the scope of the exclusions in Section 9010(c)(2) from the general definition of the term covered entity. Additionally, this notice clarifies that a controlled group does not have to report for a controlled group member who would not qualify as a covered entity in the 2014 fee year if it were a single-person covered entity."

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