Internal Revenue Bulletin:  2011-25 

June 20, 2011 

EXCISE TAX


Notice 2011-35 Notice 2011-35

The Affordable Care Act added new sections 4375, 4376, 4377, and 9511 to the Code. This notice requests public comments on the implementation of these new sections, which impose fees to be paid by issuers of health insurance policies and self-insured health plan sponsors. Comments are requested by September 6, 2011.

Notice 2011-46 Notice 2011-46

This notice defers the date to June 10, 2011, by which a covered entity must submit an error report and defers the date to August 24, 2011, by which the IRS will send covered entities their 2011 final fee calculation and, if applicable, notification of the final determination with respect to error reports. Notice 2011-9 and Rev. Proc. 2011-24 modified.


More Internal Revenue Bulletins