Friday, February 14, 2014



IWS Documented News Service


Institute for Workplace Studies----------------- Professor Samuel B. Bacharach

School of Industrial & Labor Relations-------- Director, Institute for Workplace Studies

Cornell University

16 East 34th Street, 4th floor---------------------- Stuart Basefsky

New York, NY 10016 -------------------------------Director, IWS News Bureau



FEDERAL REGISTER, Vol. 79 Wednesday, No. 29 February 12, 2014

Department of the Treasury

Internal Revenue Service

26 CFR Parts 1, 54, and 301

Shared Responsibility for Employers Regarding Health Coverage; Final Rule

[full-text, 59 pages]


TD 9655]

RIN 1545–BL33

Shared Responsibility for Employers Regarding Health Coverage

AGENCY: Internal Revenue Service (IRS), Treasury.

ACTION: Final regulations.


SUMMARY: This document contains final regulations providing guidance to employers that are subject to the shared

responsibility provisions regarding employee health coverage under section 4980H of the Internal Revenue Code

(Code), enacted by the Affordable Care Act. These regulations affect employers referred to as applicable large employers

(generally meaning, for each year, employers that had 50 or more full-time employees, including full-time

equivalent employees, during the prior year). Generally, under section 4980H an applicable large employer that, for a

calendar month, fails to offer to its fulltime employees health coverage that is affordable and provides minimum value

may be subject to an assessable payment if a full-time employee enrolls for that month in a qualified health plan for

which the employee receives a premium tax credit.


DATES: Effective date: These regulations are effective February 12, 2014.

Applicability Dates: For dates of applicability, see section XVI of this preamble, ยงยง 54.4980H–1(b), 54.4980H–2(f), 54.4980H–3(i), 54.4980H–4(h), 54.4980H–5(g), and 54.4980H–6(b).


Kathryn Johnson or Shad Fagerland,

(202) 317–6846 (not a toll-free number).




This information is provided to subscribers, friends, faculty, students and alumni of the School of Industrial & Labor Relations (ILR). It is a service of the Institute for Workplace Studies (IWS) in New York City. Stuart Basefsky is responsible for the selection of the contents which is intended to keep researchers, companies, workers, and governments aware of the latest information related to ILR disciplines as it becomes available for the purposes of research, understanding and debate. The content does not reflect the opinions or positions of Cornell University, the School of Industrial & Labor Relations, or that of Mr. Basefsky and should not be construed as such. The service is unique in that it provides the original source documentation, via links, behind the news and research of the day. Use of the information provided is unrestricted. However, it is requested that users acknowledge that the information was found via the IWS Documented News Service.


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