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The Affordable Care Act created an annual fee on certain health insurance providers beginning in 2014. On Nov. 26, 2013, the Treasury Department and IRS issued final regulations on this annual fee imposed on covered entities engaged in the business of providing health insurance for United States health risks.
Frequently Asked Questions (FAQ) on the Reporting of Cleared Swaps What are the applicable reporting provisions in part 45 for cleared swap transactions? Section 21(b)(1)(A) of the Commodity Exchange Act (âCEAâ), added by section 728 of the Dodd Frank Wall