November 27, 2014 by Tony Novak
Three new publications from IRS yesterday:
IRS Notice 2014-76
Rev. Proc. 2014-62
TD 9705: Minimum Essential Coverage and Other Rules Regarding the Shared Responsibility
Payment for Individuals 11/26/2014
All three address individual mandate penalties and the third also addresses how HRAs affect the calculation. I updated http://tonynovak.com/article/18-things-small-businesses-must-know-about-HRAs.html with a link to the new information to the third source.