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IRS Guidance on Unconditional Opt-Out Payments
Clifton Budd & DeMaria, LLP 
[Guidance Overview] Feb. 3, 2016
"If an employer adopted an arrangement that provides unconditional Opt-Out Payments on or before December 16, 2015, it will not be required to consider the Opt-Out Payment in calculating the affordability of an employee's healthcare until an unspecified effective date which will be provided in future regulations. Nor will the amount of the Opt-Out Payment have to be reported as an employee contribution on Form 1095-C until the future regulations are finalized."
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