The Hilltop Institute
Picture of The Hilltop Institute's building (Sondheim Hall) and the Commons at UMBC.
Link to UMBC HomepageHospital Community Benefit Program
  Home >> Publications

Link to Home Page

Link to About Us

Link to Areas of Expertise

Link to Services

Link to Symposia and Meetings

Link to News and Bulletins

Link to Staff

Link to Research and Career Opportunities

Link to Publications and Presentations

Link to Resources and Links

Link to Contact Us

Overview of the March 10, 2014 Final Rule on Information Reporting for Large Employers

April 25, 2014

Since the enactment of the Affordable Care Act in 2010, there has been consistent federal guidance employing and clarifying its provisions. Hilltop develops regulation summaries to assist state and local policymakers in their implementation of health reform.
On March 10, 2014, the United States Department of the Treasury, Internal Revenue Service (IRS) issued a final rule on Information Reporting by Applicable Large Employers on Health Insurance Coverage Offered under Employer-Sponsored Plans. This final rule explains the reporting requirements for large employers and provides information on various methods of reporting employee information to the IRS. This document provides a high-level summary of the rule.

Click on the title above to view the publication.