"[T]he proposed regulations do not appear to impact, or result in any changes to, the employer mandate or employer reporting obligations, in that the regulations impact only the affordability determination for dependents, rather than employees. [The Council urges] Treasury and the IRS, in finalizing the regulations, to be very deliberate in avoiding any impacts or changes under those provisions and to state explicitly in the preamble that the regulations are not intended to, and do not impact, the employer mandate or employer reporting provisions."  MORE >>