Shared Responsibility Payment for Not Maintaining Minimum Essential

Internal Revenue Service

ACTION: Correction to notice of proposed rulemaking and notice of public


SUMMARY: This document contains corrections to a notice of proposed
rulemaking and notice of public hearing. The proposed regulations relate to the requirement to maintain minimum essential coverage
enacted by the Patient Protection and Affordable Care Act.

These proposed regulations provide guidance on the liability for the shared responsibility payment for not maintaining
minimum essential coverage.

Need for Correction

As published, the notice of proposed rulemaking and notice of public

hearing (REG-148500-12) contains errors that may prove to be misleading and

are in need of clarification.

Correction of Publication

Accordingly, the notice of proposed rulemaking and notice of public

hearing (REG-148500-12), that was the subject of FR Doc. 2013-02141, is

corrected as follows:

1. On page 7316, in the preamble, column 1, under the paragraph

heading “Exempt Individuals”, line 7 of the third full paragraph, the language

“consultation with the Secretary of ” is corrected to read “consultation with the

Secretary of the”.

2. On page 7316, in the preamble, column 3, under the paragraph

heading “Computation of Shared Responsibility Payment”, lines 5 and 6 from the

top of the column, the language “the following amounts: (1) The flat dollar

amount, or (2) the percentage of” is corrected to read “the following amounts: (1)

the flat dollar amount, or (2) the percentage of”.

2013-06702 for the remainder of the article.

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About rjoyner

Ric Joyner, CEBS, GBA, CFCI Customer Experience Officer Ric is a founder of a national web based TPA for Cafeteria, HRA, HSA, Transit, VEBA and COBRA plans. eflexgroup is a leader in self-service employee benefit systems. eflexgroup was the first TPA in the industry to go “online” in 1999 allowing employees to self-serve 24 hours per day. He has lead the industry with eflex by placing provable customer service statistics, live, on Ric is celebrating his 32nd year employee benefits. He helped create TPAs such as TASC and Employee Benefits Corporation in Madison WI. He was a licensed insurance agent for 29 years. The designations Mr. Joyner holds are; Certified Employee Benefits Specialist, Group Benefit Associate, Certified Flexible Compensation Instructor, board approved by ASPA to teach Cafeteria Plan regulations. Ric also has a bachelors of science in Information Technology and MBA (emphasis is project management) and graduated summa cum laude from Capella University with a 4.0. Ric helped found the National Association of Professional Benefit Administrators ( NAPBA is dedicated to training administrators in best practices and grass roots lobbying. Ric has served in the past as the Wisconsin Association of Health Underwriters State President in 2003. Ric is a frequent speaker and article writer for prestigious associations such as,, Wisconsin SHRM, Austin SHRM,, International Foundation of Employee Benefits, Tampa Bay AHU, WI AHU, Florida AHU, Florida NAIFA and participates on the List Serves (compliance programs for Consumer Driven Products of NAHU and International Foundation of Employee Benefits)

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