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In what will be welcome news to most employers, Mark J. Mazur, Assistant Secretary for Tax Policy at the U.S. Department of the Treasury, posted on the Treasury Department's website late this afternoon that the employer shared responsibility penalties and related employer and insurer reporting requirements under the Affordable Care Act will not be enforced until 2015.

Formal guidance will be published in the next week.  In the meantime, happy Fourth of July!

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