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Simplified Options for Reporting of Employer-Sponsored Health Coverage
Warner Norcross & Judd LLP Link to more items from this source
[Guidance Overview]
Sept. 9, 2014

"While we're still waiting for clarifying instructions, employers who use this method may only have to report the employee's name, Social Security number, address and an indicator code report that a qualifying offer was made. But your organization will have to use the general reporting method for any employee who did not receive a qualifying offer for all 12 months."

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