The Internal Revenue Service and Treasury Department want toknow how they can effectively work with employers on a provisionunder the Affordable Care Act that requires employers with 50 ormore full-time employees to make a “shared responsibility payment”if they don’t offer affordable health coverage.

The IRS requested public comments this week relating to thisrequirement, which will take effect in 2014. Smaller firms with 50or fewer employees are exempted.

The IRS said the request for comment is designed to “ensure thatTreasury and IRS continue to receive broad input from stakeholderson how best to implement the shared responsibility provisions in away that is workable and administrable for employers, allowing themflexibility and minimizing burdens.”

Consistent with the coordinated approach the Departments ofTreasury, Labor, and Health and Human Services are taking indeveloping the regulations and other guidance under the AffordableCare Act, Notice 2011-36 also solicits input on how the threeDepartments should interpret and apply the Act’s provisionslimiting the ability of plans and issuers to impose a waitingperiod for health coverage of longer than 90 days starting in2014.

In addition, the notice invites comment on how guidance underthe 90-day provisions should be coordinated with the rules Treasuryand IRS will propose regarding the shared responsibilityprovisions.

There are three ways to submit comments.

• E-mail to: [email protected].Include “Notice 2011-36” in the subject line.
• Mail to: Internal Revenue Service, CC:PA:LPD:PR (Notice2011-36), Room 5203, P.O. Box 7604, Ben Franklin Station,Washington, DC 20044.
• Hand deliver to: CC:PA:LPD:PR (Notice 2011-36), Courier’s Desk,Internal Revenue Service, 1111 Constitution Avenue NW, Washington,DC, between 8 a.m. and 4 p.m., Monday through Friday.

The deadline for comments is June 17, 2011.