Guidance for Certain Small Employers Unable to Access SHOP

Notice 2015-08 provides guidance on Section 45R for certain small employers unable to purchase health coverage through SHOP because the employer’s principal business address is in a county for which SHOP is currently not available.

Document Excerpt

 This notice provides guidance on section 45R of the Internal Revenue Code

(Code) for certain small employers that cannot offer a qualified health plan (QHP) through the Small Business Health Options Program (SHOP) Exchange because the employer’s principal business address is in a county in Iowa in which a QHP through a SHOP Exchange will not be available for all or part of 2015 calendar year. Section IV of this notice includes a list of those counties.

 

Link

http://www.irs.gov/pub/irs-drop/n-15-08.pdf

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