45 CFR 155.721 - Record retention and IRS Reporting for plan years beginning on or after January 1, 2018.

Regulations last checked for updates: Nov 22, 2024

Title 45 - Public Welfare last revised: Nov 19, 2024

View all text of Subpart H [§ 155.700 - § 155.741]

§ 155.721 - Record retention and IRS Reporting for plan years beginning on or after January 1, 2018.

(a) Records. The SHOP must receive and maintain for at least 10 years records of qualified employers participating in the SHOP.

(b) Reporting requirement for tax administration purposes. The SHOP must, at the request of the IRS, report information to the IRS about employer eligibility to participate in SHOP coverage.

[83 FR 17066, Apr. 17, 2018]

authority: 42 U.S.C. 18021-18024,18031,18041,18051,18054,18071,and

source: 77 FR 11718, Feb. 27, 2012, unless otherwise noted.

cite as: 45 CFR 155.721