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IRS Releases Final 2015 ACA Reporting Forms and Instructions
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[Guidance Overview]
Sept. 28, 2015
"[1] Revisions to form instructions using multiemployer arrangement interim guidance ... [2] Reporting on offers of COBRA ... [3] Total employee count for ALE member... [4] Applicable large employer (ALE) definition... [5] Reporting health reimbursement arrangements (HRA) as minimum essential coverage (MEC)."

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