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IRS Tax Forum Presentation: Employer Shared Responsibility Provisions (PDF)
Internal Revenue Service [IRS]Link to more items from this source
[Guidance Overview]
Oct. 26, 2015
24 presentation slides. Topics include: [1] Applicable Large Employer (ALE) status; [2] Employer tax provisions for ALEs: employer shared responsibility provisions (Section 4980H) and information reporting (Section 6056); and [3] Employers that offer self-insured plans: information reporting (Section 6055).

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