The Department of Treasury has issued the final implementing regulations for the "Shared Responsibility Payments," more commonly known as the "individual mandate."
http://www.ofr.gov/OFRUpload/OFRData/2013-21157_PI.pdf
A quick scan reveals no surprises, a more detailed reading to follow.
The mandate is controversial and the large role of the IRS in enforcing the mandate is also controversial.
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