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Obamacare: What's Next for the IRS?
Bloomberg BNA 
Aug. 22, 2017
"The Cadillac tax is set to take effect in 2020, and ... the IRS is likely to issue some guidance on it in the near future so employers can begin planning.... The IRS is also due to move guidance on qualified small employer health reimbursement arrangements, included in the 21st Century Cures Act ... The IRS in February indicated it would accept tax returns that don't indicate whether an individual had health insurance, walking back a previous decision to begin requiring an indication of coverage on returns. The agency likely won't stop accepting those so-called silent returns[.]"
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