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IRS Releases Final Forms and Instructions for ACA Reporting (PDF)
Buck 
Feb. 11, 2015
"With some limited changes, the forms and instructions largely follow the drafts that the IRS previously released ... [T]hese final forms and instructions are for reporting 2014 coverage, which is voluntary for employers. Final forms and instructions for reporting 2015 coverage will be provided by the IRS later this year."
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