IRS “shared responsibility” regulations
These regulations define important concepts for employers such as Minimum Essential Coverage, Minimum Value, and Affordability, and detail employer reporting requirements. Read the regulations here.
The IRS published this Q&A style notice to clarify a number of issues relating to HRAs, affordability, health FSA carryovers, and temporary relief on employer reporting. You can read it here.
“Shared responsibility” affordability percentages and assessment amounts
A nice summary from Xerox on ACA shared responsibility, along with a chart detailing increases in the assessment amounts. You can read it here.