"Benefits and Compensation Alert" - January 31, 2013 01.31.2013 Susan D. McClay Scott D. Newsom James H. Culbreth, Jr. Gary R. Diesing 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