Internal Revenue Bulletin:  2011-42 

October 17, 2011 

EXCISE TAX


Table of Contents

REG-140038-10 REG-140038-10

Proposed regulations under section 9815 of the Code implement the disclosure requirements to help plans and individuals better understand their health coverage, as well as other coverage options, regarding the summary of benefits and coverage and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Affordable Care Act.


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