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Further Guidance on the Application of the Group …

Further Guidance on the Application of the Group Health Plan Market Reform Provisions of the affordable care Act to Employer-Provided Health Coverage and on Certain Other affordable care Act Provisions notice 2015-87 I. PURPOSE AND OVERVIEW This notice provides Further Guidance on the Application of various provisions of the affordable care Act1 to employer-provided health coverage. Part II of this notice applies to provisions within the jurisdiction of the Treasury Department (Treasury) and the Internal Revenue Service (IRS), the Departments of Health and Human Services (HHS), and Labor (DOL) (collectively the Departments).

provided in Notice 2013-54, 2013-40 IRB 287; FAQs about Affordable Care Act Implementation (Part XXII) issued by the Department of Labor on November 6, 2014;

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