---
kind: "section"
citation: "45 C.F.R. § 155.721"
title: "45"
number: "155.721"
heading: "Record retention and IRS Reporting for plan years beginning on or after January 1, 2018."
url: "https://uscodex.org/cfr/45/155.721"
---

# §155.721. Record retention and IRS Reporting for plan years beginning on or after January 1, 2018.

- (a) **Records.** The SHOP must receive and maintain for at least 10 years records of qualified employers participating in the SHOP.
- (b) **Reporting requirement for tax administration purposes.** The SHOP must, at the request of the IRS, report information to the IRS about employer eligibility to participate in SHOP coverage.
- (c) **Applicability date.** The provisions of this section apply for plan years beginning on or after January 1, 2018.

## Notes

### Amendments

[83 FR 17066, Apr. 17, 2018]

### Source

Source: 77 FR 18464, Mar. 27, 2012, unless otherwise noted.

### Authority

Authority: 42 U.S.C. 18021-18024, 18031-18033, 18041-18042, 18051, 18054, 18071, and 18081-18083.

### Source

Source: 77 FR 11718, Feb. 27, 2012, unless otherwise noted.

### Amendments

[83 FR 17066, Apr. 17, 2018]