IRS Enforcement Guidance Addresses Expatriate Health Plans and the ACA | Practical Law
In Notice 2015-43, the Internal Revenue Service (IRS) provided interim guidance addressing how the Affordable Care Act (ACA) applies to expatriate health insurers, expatriate health plans, and employers (in their capacity as plan sponsors of expatriate health plans as defined under the Expatriate Health Coverage Clarification Act of 2014 (EHCCA)).