"Benefits and Compensation Alert" - January 31, 2013 01.31.2013 Wyatt J. Holliday Susan D. McClay Scott D. Newsom James H. Culbreth, Jr. Gary R. Diesing Eric D. Britton Bennett H. Speyer IRS Issues Proposed Regulations on the “Employer Shared Responsibility” Penalties for not providing Health Coverage in 2014; DOL Delays March 1 Participant Notice Requirement. Benefits&CompAlert.Jan.2013