"Regardless of not being required to provide any coverage information, employers may want to consider taking [some] proactive steps as it relates to their employees' 2014 tax returns. First, an employer may want to specifically communicate to its employees that it is not required to issue any documentation regarding employee coverage under its health plan (or lack thereof). Second, as a courtesy, the employer could make available IRS Publication 5187, Health Care Law: What's New for Individuals & Families, which provides guidance on the individual shared responsibility provision under IRC 5000A, including its reporting requirements."

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