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IRS Issues Final ACA Reporting Regs (PDF)
Buck Link to more items from this source
[Guidance Overview]
Mar. 6, 2014
"Although the use of a combined form may simplify the preparation and distribution of the form, employers will be required to report the same information as under the proposed regulations for separate forms. The exact level of detail required to be reported will not be known until the draft forms are released.... While most employers will not be able to use either of these safe harbors for all employees, they may be beneficial for some groups of employees. The employer will need to balance the advantages and disadvantages of using different reporting methods for different groups of employees."

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