Today, the IRS issued Notice 2015-68, which states that Treasury and the IRS intend to propose regulations under section 6055 (1) providing that health insurance issuers must report coverage in catastrophic health insurance plans; (2) allowing electronic delivery of statements reporting coverage under expatriate health plans unless the recipient explicitly refuses consent or requests a paper statement; (3) allowing filers reporting on insured group health plans to use a truncated taxpayer identification number to identify the employer on the statement furnished to a taxpayer; and (4) specifying when a provider of minimum essential coverage is not required to report coverage.