Transition Relief on Certain Information Reporting and Employer Shared Responsibility Provisions

by Amy M. Gordon, Joanna C. Kerpen, Megan Mardy and Jamie A. Weyeneth 

The Internal Revenue Service has provided transition relief for 2014 from the information reporting requirements under Internal Revenue Code Sections 6055 and 6056, and from the employer pay-or-play penalties under Code Section 4980H.

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