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Proposed Rule

Shared Responsibility for Employers Regarding Health Coverage; Correction

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AGENCY:

Internal Revenue Service (IRS), Treasury.

ACTION:

Correction to notice of proposed rulemaking and notice of public hearing.

SUMMARY:

This document contains corrections to a notice of proposed rulemaking and notice of public hearing (REG-138006-12) that was published in the Federal Register on Wednesday, January 2, 2013 (78 FR 218). The proposed regulations provide guidance under section 4980H of the Internal Revenue Code with respect to the shared responsibility for employers regarding employee health coverage.

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FOR FURTHER INFORMATION CONTACT:

Kathryn Johnson at (202) 927-9639 (not a toll free number).

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SUPPLEMENTARY INFORMATION:

Background

The notice of proposed rulemaking and notice of public hearing (REG-138006-12) that is the subject of these corrections are under Section 4980H of the Internal Revenue Code.

Need for Correction

As published, the notice of proposed rulemaking and notice of public hearing (REG-138006-12) contains errors that may prove to be misleading and are in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking and notice of public hearing (REG-138006-12), that was the subject of FR Doc. 2012-31269, is corrected as follows:

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1. On page 228, in the preamble, column 3, under the paragraph heading “4. Employees Rehired After Termination of Employment or Resuming Service After Other Absence”, line 10 of the first full paragraph, the language “section 2708 of the Affordable Care Act).” is corrected to read “section 2708 of the Public Health Service Act).”

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2. On page 236, in the preamble, column 2, under the paragraph heading “A. Plans With Fiscal Year Plan Years”, line 3 of the second paragraph, the language “members of applicable large employer” is corrected to read “applicable large employer”.

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3. On page 238, in the preamble, column 1, under the paragraph heading “D. Applicable Large Employer Members Participating in Multiemployer Plans”, the last paragraph of the column, and the beginning paragraph of column 2, the language “Under this transition rule, an applicable large employer member will not be treated as failing to offer the opportunity to enroll in minimum essential coverage to a full-time employee (and the employee's dependents) for purposes of section 4980H(a), and will not be subject to a penalty under section 4980H(b) with respect to a full-time employee if (i) the employer is required to make a contribution to a multiemployer plan with respect to the full-time employee pursuant to a collective bargaining agreement or an appropriate related participation agreement, (ii) coverage under the multiemployer plan is offered

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[Corrected]
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4. On Page 240, column 3, paragraph (a)(4), the last sentence of the paragraph, the language “employer status, see § 54.5980H-2” is corrected to read “employer status, see § 54.4980H-2”.

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LaNita VanDyke,

Chief, Publications and Regulations Branch, Legal Processing Division, Associate Chief Counsel (Procedure and Administration).

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[FR Doc. 2013-05954 Filed 3-14-13; 8:45 am]

BILLING CODE 4830-01-P