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Internal Revenue Bulletin:  2015-26 

June 29, 2015 

EXCISE TAX


Table of Contents

TD 9724T.D. 9724

This document contains final regulations regarding disclosure of 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 Patient Protection and Affordable Care Act. These final rules amend the 2012 final regulations to incorporate guidance, concerning document requirements and safe harbors, that was issued by the Departments of Labor, HHS and IRS/Treasury subsequent to the publication of the 2012 final regulations.


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