37 pages. "This document contains proposed regulations providing ... an automatic extension of time for providers of minimum essential coverage (including health insurance issuers, self-insured employers, and government agencies) to furnish individual statements regarding such coverage and would provide an alternative method for furnishing individual statements when the shared responsibility payment amount is zero. Additionally, the proposed regulations would provide an automatic extension of time for 'applicable large employers' ... to furnish statements relating to health insurance that the employer offers to its full-time employees." [Editor's note: Link is to 'advance copy' released by IRS Nov. 22, 2021.]  MORE >>