Who will really have to pay the penalties to be imposed on the uninsured next year?

The Internal Revenue Service has tried to answer that question in a new batch of final regulations on the Patient Protection and Affordable Care Act individual coverage ownership mandate provisions, also known as the rules on "shared responsibility" for maintaining "minimum essential "

The "MEC" rules, in the PPACA-created Section 5000A of the Internal Revenue Code, are similar to but somewhat different from the rules for figuring out which taxpayers qualify for the tax credit subsidy.

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Allison Bell

Allison Bell, a senior reporter at ThinkAdvisor and BenefitsPRO, previously was an associate editor at National Underwriter Life & Health. She has a bachelor's degree in economics from Washington University in St. Louis and a master's degree in journalism from the Medill School of Journalism at Northwestern University. She can be reached through X at @Think_Allison.