EXCISE TAX

Notice 2011–36, page 792. The notice contains a request for comments regarding the employer responsibility provisions in section 4980H of the Code. Section 4980H, which was added to the Code by the Patient Protection and Affordable Care Act, provides that an applicable large employer (ALE) may be liable for an assessable payment if it fails to meet certain standards with respect to offering coverage to its full-time employees and at least one of its full-time employees is certified to the employer as having enrolled in health insurance through a State Exchange with respect to which an applicable premium tax credit or cost-sharing

Finding Lists begin on page ii.