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ACA: What Employers Need to Do Now
Golan & Christie LLPLink to more items from this source
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: [1] The date when coverage (as opposed to premium payments) begins and ends; [2] Evidence of your offer of group health coverage to eligible employees; [3] Any employee waivers of coverage; [4] 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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