1545-BL33 201310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Shared Responsibility for Employers Regarding Health Coverage Substantive, Nonsignificant Previously Published in The Unified Agenda Final Rule Stage Undetermined Undetermined 26 CFR 54.4980H-1 26 USC 7805 26 USC 4980H No NPRM 01/02/2013 78 FR 218 NPRM Comment Period End 03/18/2013 Outline Due Date 04/03/2013 Public Hearing 04/23/2013 78 FR 218 Final Action 12/00/2013 REG-138006-12 Drafting attorney: Kathryn Johnson (202) 622-6080 Reviewing attorney: Harry Beker (202) 622-6080 CC:TEGE:EB:HW Undetermined Undetermined No No No Kathryn Johnson C. 1545 Internal Revenue Service IRS 202 317-5500 kathryn.c.johnson@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224