Overview of the March 10, 2014 Final Rule on Information Reporting of Minimum Essential Coverage
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Type of Work9 pages
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SubjectsAffordable Care Act (ACA)
Internal Revenue Service (IRS) rule
information reporting of minimum essential coverage
Since the enactment of the Affordable Care Act in 2010, there has been consistent federal guidance employing and clarifying its provisions. Hilltop develops regulation summaries to assist state and local policymakers in their implementation of health reform. On March 10, 2014, the Internal Revenue Service (IRS) issued a final rule on Information Reporting of Minimum Essential Coverage. This document provides a high-level summary of this rule and highlights key changes to the regulations since the issue of the proposed rule.