Proposed Regulations Clarify ACA Reporting Requirements

John GarnerCompliance, Resources

The Internal Revenue Service (IRS) has proposed regulations that clarify the reporting requirements under the Affordable Care Act (ACA) for health reimbursement arrangements (HRAs) and self-funded plans. IRS Notice 2015-68 provided guidance on various issues related to the reporting requirements and indicated that the IRS would be proposing regulations addressing certain issues on which comments were requested.

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