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TREAS/IRS RIN: 1545-BO36 Publication ID: Fall 2018 
Title: Shared Responsibility for Employers Regarding Health Coverage 
Abstract:

Supplemental guidance on specific issues relating to shared responsibility for employers regarding health coverage.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
EO 13771 Designation: Regulatory 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805    26 U.S.C. 4980H   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  09/00/2019 
Additional Information: REG-132821-17 (NPRM) Drafter attorney: Stephanie Caden (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorney: Kathryn Johnson (202) 622-1190 CC:TEGE
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:
Jennifer Friedman
Attorney
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW., Room 5712,
Washington, DC 20224
Phone:202 317-5500
Email: jennifer.s.friedman@irscounsel.treas.gov