Guest lskin Posted October 5, 2006 Posted October 5, 2006 Does anyone know what an employer should do if they have not satisfied the universal availability rules?
Everett Moreland Posted October 5, 2006 Posted October 5, 2006 I would start with Revenue Procedure 2006-27, § 5.02(2)(a)(i), which defines this as an Operational Failure.
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