Proposed regulations - Minimum essential coverage, rules on shared-responsibility payments for individuals 

January 23:  The Treasury Department and IRS today released for publication in the Federal Register proposed regulations (REG-141036-13) concerning the requirement to maintain minimum essential coverage enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended.

These proposed regulations [PDF 238 KB] apply to individual taxpayers who may be liable for the individual mandate penalty for not buying health insurance coverage that satisfies the minimum essential coverage requirements. These rules may also affect employers that have employees subject to international executive agreements.


Comments concerning the proposed regulations are due 90 days after publication in the Federal Register (scheduled for January 27, 2014). A hearing is scheduled for May 21, 2014.

Notice 2014-10

In a second development, the IRS issued an advance copy of Notice 2014-10 [PDF 15 KB] which provides section 5000A transition relief for individuals with certain government-sponsored limited-benefit health coverage.




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