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Final ACA Reporting Requirements (PDF)
McGraw Wentworth Link to more items from this source
[Guidance Overview]
Apr. 28, 2014
8 pages. Excerpt: "The final rules clarify that the Section 6055 reporting is meant for [Minimum Essential Coverage (MEC)] only, not for supplemental coverage. Thus the IRS does not require reports for health reimbursement arrangements (HRAs) tied to a medical plan or for onsite clinics, wellness plans or any other medical benefits ancillary to the MEC."

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