IRS Issues Guidance on Delay of Enforcement of Employer Insurance Mandate

On July 9, 2013, the IRS, in Notice 2013-45, issued guidance on the delay of enforcement of the employer mandate under the Affordable Care Act.  This guidance followed the  July 2, 2013 announcement from Mark J. Mazur, Assistant Treasury for Tax Policy at the U.S. Department of Treasury, of the delay until 2015 of the employer health insurance reporting requirements (see my previous post).  The Notice addresses the delay until 2015, and encourages employers and other reporting entities to voluntarily comply in 2014 with the reporting provisions.  It adds that this delay has no effect on the effective date or application of other Affordable Care Act Provisions.  Thus, for example, the delay does not apply to the individual mandate, which takes effect in 2014.