On May 3, 2011, the Internal Revenue Service (IRS) published Notice 2011-36, Request for Comments on Shared Responsibility for Employers Regarding Health Coverage (the “Notice”). The Food Marketing Institute (FMI) appreciates the opportunity to respond to the IRS’s request for comments and information to inform the process of developing regulatory guidance regarding the shared employer responsibility provisions enacted as part of the Patient Protection and Affordable Care Act (“ACA”) in § 4980H of the Internal Revenue Code.

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