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IRS Releases Draft Instructions for ACA Reporting
Towers Watson [Guidance Overview] Oct. 16, 2014 "Applicable large employers must report coverage and enrollment data on Forms 1094-C and 1095-C so the IRS can enforce the individual and employer mandates. The instructions for Forms 1094-C and 1095-C also include a section on reporting IRC Section 4980H transition relief for 2015. Final forms and instructions are expected to be released before the end of 2014." |
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