CMS announced that for 2018, the final year the individual mandate is in effect, the agency will make it easier for individuals to apply for hardship exemptions absolving them from paying the Affordable Care Act’s individual mandate penalty. The guidance allows individuals to claim hardship exemptions on their 2018 federal income tax returns, as opposed to having to obtain an exemption certificate number (ECN) from the exchange to be relieved of the penalty for not having health insurance. The new...