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|ACA: What Employers Need to Do Now|
Golan & Christie LLP
Nov. 17, 2015
"Some of the required information may be compiled by your payroll service. But your payroll service probably will not track the following:  The date when coverage (as opposed to premium payments) begins and ends;  Evidence of your offer of group health coverage to eligible employees;  Any employee waivers of coverage;  The out-of-pocket employee cost of the lowest cost employee-only coverage.... [It's] going to be an employer responsibility to come up with required historic data and undertake a 'good faith' effort to comply in order to avoid IRS fines for submitting incomplete or inaccurate data."
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