Employer Mandate Explanation

On December 28, 2012, the Internal Revenue Service (the “IRS”) released proposed regulations under Code Section 4980H (54.4980H-1, 2, 3, 4 and 5) relating to the employer shared responsibility provisions (the “Employer Mandate”) under Health Care Reform. These regulations follow prior guidance, makes changes, provides clarifications and includes important transition relief. The following has been revised to include these important provisions.

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