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IRS Further Explains Large-Employer ACA Reporting
HR Daily AdvisorLink to more items from this source
[Guidance Overview]
May 21, 2015

"Under the new guidance, if a large employer's workforce is comprised entirely of part-time employees who were not full-time in any month of the year, it does not have to submit a Form 1095-C. The guidance also indicates how to report on coverage to employees during their months of hire and termination, and provides more details on reporting COBRA coverage for three categories of COBRA qualified beneficiaries."

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