The IRS today released an advance copy of Notice 2015-17 as guidance on application of the excise tax under section 4980 to certain types of health coverage reimbursement arrangements.
This IRS notice reiterates prior IRS positions that certain employer payment plans that reimburse an employee for some or all of the health insurance premium expenses do not comply with the market reforms that apply to group health plans under the Affordable Care Act.
Notice 2015-17 [PDF 58 KB] provides a list of questions and answers (Q&As) concerning:
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