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  • Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and New Questions to Consider in Funding Retiree Health Benefits
    Rev. Rul. 2014-15: The Requirement of Risk Distribution, the Law of Unintended Consequences, and ... agreement? Would the ruling treat the Affordable Care Act employer mandate as an obligation to provide ...

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    • Authors: Mark Smith
    • Date: Oct 2014
    • Competency: External Forces & Industry Knowledge>External forces and business performance; Technical Skills & Analytical Problem Solving>Innovative solutions
    • Publication Name: Taxing Times
    • Topics: Economics>Health economics; Financial Reporting & Accounting>Tax accounting