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Health Care Reform Act Provision Vastly Expands Information Reporting Requirements.
American Institute of Certified Public Accountants [AICPA] 
Aug. 20, 2010
Excerpt: Large businesses generally maintain so-called vendor or accounts payable ledgers, so they often already track such payments. For them, information reporting could simply involve transferring this information to a Form 1099. Depending on any relief granted, payments to employees as vendors for expense reimbursements could minimize the added burden of accumulating this data for the vendors used by each employee.
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