Notice 2014-5, Notice 2015-28, Notice 2016-57, Notice 2017-45, and Notice
Internal Revenue Bulletin 2019-37 · 2026-10-03 edition · updated 2026-10-04 · United States
2018-69 are modified.
DRAFTING INFORMATION
The principal author of this notice is Diane S. Bloom of the Office of the Associate Chief Counsel (Employee Benefits, Exempt Organizations, and Employment Taxes). However, other personnel from the IRS participated in development of this guidance. For further information regarding this notice, please contact Ms. Bloom or Linda Marshall at (202) 3176700 (not a toll-free number).
Health Insurance Providers Fee; Procedural and Administrative Guidance
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