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IRS releases proposed rule on ACA's employer insurance mandate


By Paul Barr
Posted: December 28, 2012 - 6:30 pm ET
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The Internal Revenue Service released a proposed rule (PDF) for the employer shared responsibility provisions of the Patient Protection and Affordable Care Act, a rule that effectively implements the employer insurance mandate of the law.

Scheduled for official publication Jan. 2, the 144-page proposed rule includes details (PDF) on what constitutes a full- or part-time employee, payments required for not providing affordable minimum coverage and calculating the size of employers that must comply with the provisions.

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The IRS is accepting comments on the proposed rule until March 18, 2013, and is accepting outlines of topics to be discussed at a public hearing scheduled for April 23 until April 3.


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