XVI. Effective Dates and Reliance

Section 1513(d) of the Affordable Care Act provides that section 4980H applies to months beginning after December 31, 2013; however, Notice 2013-45 provides transition relief from section 4980H for 2014 skype herunterladen chip.

These final regulations are effective February 12, 2014. These final regulations are applicable for periods after December 31, 2014. Employers may rely on these final regulations for periods before January 1, 2015 skat 2095 vollversion kostenlos downloaden. If and to the extent an employer has relied on Notice 2012-58, the employer may continue to rely on Notice 2012-58 to the extent reliance is provided in section IV of that notice labymod herunterladen.