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February 29, 2016

IRS Clarifies ACA Rules for Employer-provided Coverage

The Internal Revenue Services (IRS) recently released Notice 2015-87, which clarified a number of ACA rules for employer-provided coverage, including employer shared responsibility penalties and ACA market reforms. Significantly, the notice addressed how certain plan features, such as flex credits and opt-out incentives, affect whether an applicable large employer’s coverage is affordable.