The IRS has issued final regulations for the shared responsibility payment for not maintaining minimum essential coverage under the Affordable Care Act, also known as the individual mandate.

 The final regulations largely finalize the rules in a notice of proposed rulemaking that was published in February. The individual mandate differs from the employer mandate, which was delayed last month until January 2015 (see Obama Administration Delays Employer Mandate for Affordable Care Act).

Register or login for access to this item and much more

All Financial Planning content is archived after seven days.

Community members receive:
  • All recent and archived articles
  • Conference offers and updates
  • A full menu of enewsletter options
  • Web seminars, white papers, ebooks

Don't have an account? Register for Free Unlimited Access