IRS notices address significant issues under PPACA

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By Edward I. Leeds & Clifford J. Schoner
May 11, 2012

In a series of three notices, the IRS has signaled the approach that it may take on certain key issues arising under the employer shared responsibility, or "pay or play,” provisions of the Affordable Care Act and is seeking comment on these and other questions. All of the matters discussed in the notices will ultimately be addressed in regulations. …

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