Guidance on Minimum Essential Health Coverage, Individual Mandate Issued

The IRS issued two notices defining minimum essential coverage for purposes of the Sec. 36B premium tax credit and providing relief from the shared-responsibility penalty under Sec. 5000A for individuals who are eligible for coverage in plans that are not on a calendar year.

Source: http://feedproxy.google.com/~r/AICPA_TaxAdvisor/~3/3YLJh_Egxh8/NewsNotes_sep2013-story-04.aspx

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