Shared Responsibility for Employers Regarding Health Coverage; Correction, 16445-16446 [2013-05954]

Agencies

• Internal Revenue Service
• DEPARTMENT OF THE TREASURY

[Federal Register Volume 78, Number 51 (Friday, March 15, 2013)]
[Proposed Rules]
[Pages 16445-16446]
From the Federal Register Online via the Government Printing Office [www.gpo.gov]
[FR Doc No: 2013-05954]


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DEPARTMENT OF THE TREASURY

Internal Revenue Service

26 CFR Parts 1 and 54

[REG-138006-12]
RIN 1545-BL33


Shared Responsibility for Employers Regarding Health Coverage; 
Correction

AGENCY: Internal Revenue Service (IRS), Treasury.

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

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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.

FOR FURTHER INFORMATION CONTACT: Kathryn Johnson at (202) 927-9639 (not 
a toll free number).

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:

0
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).''
0
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''.
0
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

[[Page 16446]]

to the full-time employee (and the employee's dependents), and (iii) 
the coverage offered to the full-time employee is affordable and 
provides minimum value. For purposes of the preceding sentence, whether 
the employee is a full-time employee is determined under section 
4980H(c)(4), whether coverage is affordable is determined under section 
36(c)(2)(C)(i), and whether coverage provides minimum value is 
determined under section 36B(c)(2)(C)(ii). Notwithstanding this 
transition relief, any waiting period for coverage under the plan must 
separately comply with 90-day limitation on waiting periods in section 
2708 of the Public Health Service Act. Further guidance under section 
2708 of the Public Health Service Act will address this limitation.'' 
is corrected to read ``This transition rule applies to an applicable 
large employer member that is required by a collective bargaining 
agreement to make contributions, with respect to some or all of its 
employees, to a multiemployer plan that offers, to individuals who 
satisfy the plan's eligibility conditions, coverage that is affordable 
and provides minimum value, and that offers coverage to those 
individuals' dependents. Under this transition rule, the applicable 
large employer member will not be treated, with respect to employees 
for whom the employer is required by the collective bargaining 
agreement to make contributions to the multiemployer plan, as failing 
to offer the opportunity to enroll in minimum essential coverage to 
full-time employees (and their dependents) for purposes of section 
4980H(a), and will not be subject to a penalty under section 4980H(b). 
For purposes of this paragraph, whether the employee is a full-time 
employee is determined under section 4980H(c)(4), whether coverage is 
affordable is determined under section 36B(c)(2)(C)(i), and whether 
coverage provides minimum value is determined under section 
36B(c)(2)(C)(ii). Notwithstanding this transition relief, any waiting 
period for coverage under the plan must separately comply with the 90-
day limitation on waiting periods in section 2708 of the Public Health 
Service Act. Further guidance under section 2708 of the Public Health 
Service Act will address this limitation. In addition to the transition 
rule provided under this section IX.D, the transition rule under 
section IX.F of this preamble (relief with respect to offers of 
coverage to dependents) is applicable to multiemployer plans and 
employers participating in those plans.''.


Sec.  54.4980H-1  [Corrected]

0
4. On Page 240, column 3, paragraph (a)(4), the last sentence of the 
paragraph, the language ``employer status, see Sec.  54.5980H-2'' is 
corrected to read ``employer status, see Sec.  54.4980H-2''.

LaNita VanDyke,
Chief, Publications and Regulations Branch, Legal Processing Division, 
Associate Chief Counsel (Procedure and Administration).
[FR Doc. 2013-05954 Filed 3-14-13; 8:45 am]
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