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The Internal Revenue Service yesterday released final and temporary  and a  on how it will impose a fee on health insurers as mandated by section 9010 of the Affordable Care Act. The temporary regulations amend existing rules in a number of areas. IRS will accept comments on the proposed rule through May 27. In addition, IRS and the Department of the Treasury yesterday released a  on potential approaches for implementing the excise tax, also known as the “Cadillac tax,” on high-cost employer-sponsored health coverage under the ACA, which applies to taxable years beginning after Dec. 31, 2017. The agencies will accept comments on the issues in the notice through May 15, and they indicated that they intend to issue another notice inviting comments on certain additional issues not addressed in this notice.