Bulletin No. 2012-20 May 14, 2012
EMPLOYEE PLANS
Internal Revenue Bulletin 2012-20 · 2026-10-03 edition · updated 2026-10-04 · United States
Notice 2012–31, page 906. This notice describes and requests comments on several approaches for determining whether health coverage under an eligible employer-sponsored plan provides minimum value for purposes of sections 36B and 4980H of the Code.
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