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TREAS/IRS RIN: 1545-BL42 Publication ID: Fall 2014 
Title: Information Reporting for Affordable Insurance Exchange 
Abstract:

The regulations address the information reporting requirement for Affordable Insurance Exchanges.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Completed Actions 
Major: No  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.36B-5   
Legal Authority: 26 USC 7805    26 USC 36B    Affordable Care Act   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  07/02/2013  78 FR 39644   
NPRM Comment Period End  09/03/2013 
Completed by TD 9663  05/07/2014  79 FR 26113   
Additional Information: REG-140789-12 Drafting attorney: Shareen Pflanz (202) 317-4727 Reviewing attorney: Stephen J. Toomey (202) 317-4735 Treasury attorney: Cameron Arterton (202) 622-0044 CC:ITA
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Shareen S. Pflanz
Senior Technician Reviewer, Branch 5
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 4236,
Washington, DC 20224
Phone:202 317-4727
Fax:855 576-2339
Email: shareen.s.pflanz@irscounsel.treas.gov