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Final Regs Issued on Individual Health Care Mandate
Journal of Accountancy Link to more items from this source
[Guidance Overview]
Aug. 27, 2013
"The final regulations were changed from the proposed rules to clarify that medical coverage offered to employees by an organization acting on an employer's behalf qualifies as an employer-sponsored plan.... And the final regulations clarify that a self-insured health plan is an eligible employer-sponsored plan, regardless of whether it could be offered in a large or small group market in a state."

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