The Internal Revenue Service has come up with a collection of employer mandate penalty patches.

The patches, described in IRS Notice 2015-17, could help employers that have been using employer payment plans to pay for employees' health coverage.

The patches could also help S corporations that are paying for coverage for 2 percent shareholder-employees, and a related interpretation could help employers that are increasing workers' pay to help them pay for individual health coverage.

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Allison Bell

Allison Bell, a senior reporter at ThinkAdvisor and BenefitsPRO, previously was an associate editor at National Underwriter Life & Health. She has a bachelor's degree in economics from Washington University in St. Louis and a master's degree in journalism from the Medill School of Journalism at Northwestern University. She can be reached through X at @Think_Allison.