Error on DOL web site about 4980D excise tax provisions under IRS Notice 2015-17

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June 11, 2015 by Tony Novak

I noticed a small typing error on Department of Labor web page about implementation of PPACA provisions for Health Reimbursement Arrangements at Because this is already a difficult and confusing topic, even a small error like this can cause additional confusion. Presumably advisers are looking at this topic now in anticipation of the June 30 deadline for compliance with IRC Section 4980D excise tax penalty provisions.

The page should say IRS Notice 2015-17.

IRS Notice 2015-07 is not related to PPACA.

If anyone knows a way to submit this type of feedback to DOL on an error like this, please let me know. It is not obvious on the web site.

I incorporated a comment about this error into a post at LinkedIn: and am planning some follow-up publication on due diligence for self-assessed of xcise tax penalties under IRC 4980D for tax preparers.

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