Robert Pear, a New York Times reporter, made waves this week by calling the Internal Revenue Service about what happened to the Patient Protection and Affordable Care Act nondiscrimination provisions.

The IRS told him it will wait at least until 2015 to enforce the nondiscrimination rules, at the earliest, because defining terms such as "highly compensated employee" and "discrimination" has been difficult.

Originally, the rules were set to kick in September 2010.

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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.