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
RSS Feeds