45 CFR 155.721
§ 155.721 Record retention and IRS Reporting for plan years beginning on or after January 1, 2018.
United States · 45 CFR — Public Welfare · Status: effective
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- Citation
- 45 CFR 155.721, § 155.721 Record retention and IRS Reporting for plan years beginning on or after January 1, 2018, United States, version 1 as recorded 2026-07-09, yourstate.us, https://yourstate.us/provision/217655
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Full text
(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.
(c) Applicability date. The provisions of this section apply for plan years beginning on or after January 1, 2018.
Legislative history
This is a federal regulation, adopted through agency rulemaking under the Administrative Procedure Act — not enacted by a recorded vote of Congress.