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Advocacy Article

IRS Issues Guidance Providing Relief from the Shared Responsibility Payment

On June 27, the Internal Revenue Service (IRS) issued a notice providing relief from the Affordable Care Act shared responsibility payment for specified individuals who are eligible to enroll in some eligible employer-sponsored health plans with a non-calendar plan year that begins in 2013 and ends in 2014.  IRS Notice 2013-42 provides that individuals eligible to enroll in a non-calendar year, eligible employer-sponsored plan with a 2013-2014 plan year will not be liable for the section 5000A shared responsibility payment for some months in 2014. The transition relief begins in January 2014 and continues through the month in which the 2013-2014 plan year ends.