Brescher J B
Employee Relat Law J. 1988 Summer;14(1):41-53.
In June 1987 the Internal Revenue Service issued proposed regulations clarifying the penalties to be imposed for noncompliance with the Consolidated Omnibus Budget Reconciliation Act (COBRA). These regulations met with ardent objections from employers because of the scope of the sanctions. Not only does a noncomplying employer lose its tax deduction for health plan contributions, for example, but so does any successor employer or member of a multiemployer plan to which the offending employer belongs. The IRS has also been criticized for neglecting to differentiate in the regulations between significant and minor violations and for neglecting to define what it means when it refers to a violation being corrected. In the following article the author explores these problems and their effect on employers as well as Congress's recent efforts to ease the COBRA penalty burden.
1987年6月，美国国税局发布了拟议法规，以澄清对违反《综合预算协调法案》（COBRA）的行为所应施加的处罚。由于制裁范围的原因，这些法规遭到了雇主们的强烈反对。例如，违规雇主不仅会失去其健康计划缴款的税收扣除，而且违规雇主所属的任何继任雇主或多雇主计划的成员也会失去此项扣除。美国国税局还因在法规中未区分重大违规和轻微违规，以及未定义其所说的违规行为得到纠正的含义而受到批评。在接下来的文章中，作者探讨了这些问题及其对雇主的影响，以及国会最近为减轻COBRA处罚负担所做的努力。
