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IRS Publishes Final Health Reform Individual Shared Responsibility Rules
Solutions Law Press Link to more items from this source
[Guidance Overview]
Sept. 2, 2013

"Employers can expect that employee choices about enrolling in employer-sponsored group health coverage will be influenced by the impending obligation to enroll in coverage or pay the individual shared responsibility tax ... [E]mployee concern about these exposures will prompt many employees to carefully scrutinize and in some cases question the information and implications of information provided by the employer or its plan ... [E]mployers and their employee benefit plan fiduciaries and administrators should use extra care to ensure that these and other plan documents and communications are carefully and precisely tailored to accurately convey all material plan terms."

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