On December 28, 2012, the IRS issued proposed regulations with respect to employer-shared responsibility regarding health coverage under the Affordable Care Act of 2010 .
http://www.jdsupra.com/legalnews/irs-issues-proposed-regulations-for-empl-87686/
http://www.jdsupra.com/legalnews/irs-issues-proposed-regulations-for-empl-87686/
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