Final regulations for information reporting have recently been released by the IRS, and are effective as of May 7, 2014. These regulations apply to tax years ending after December 31, 2013. Information needs to be reported to both the IRS and taxpayers. This reporting is required by the individual market of the health insurance marketplaces on enrollments in qualified health plans (IRC Sec. 36B(f)(3)) and is mandatory for assistance credits.
There have also been amended regulations released by the Department of Labor regarding COBRA coverage. Details on special enrollment periods and new options for affordable coverage can be found on the Department of Labor website: http://www.dol.gov/ebsa/cobra.html
Watch for additional information.