Unraveling the Mystery of Indicator Code 2D—What Exactly is a “4980H(b) Limited Non-Assessment Period” (and Why is There No “4980H(a) Limited Non-Assessment Period”)?

By | Employment Matters Blog | September 14, 2015

The Affordable Care Act’s reporting rules—which are set out in Internal Revenue Code §§ 6055 and 6056—solicit the information needed by the Internal Revenue Service to enforce the individual and employer shared responsibility rules and to support the proper administration of premium tax subsidies.