9 pages. "[B]eginning in 2014, a great deal of information is expected to flow among and between the various stakeholders (which include employers, employees, health issuers, Exchanges, and the IRS).... [A]ll 'providers' of 'minimum essential coverage' will be required to provide certain information to the IRS regarding the extent to which an individual enrollee was covered by minimum essential coverage during the preceding taxable year. The term 'providers' for this purpose is defined to include both issuers and employer plan sponsors. These reporting requirements will apply to minimal essential coverage provided on or after January 1, 2014, with the first returns to be filed in 2015."  MORE >>