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Text of IRS Q&As: Information Reporting by Employers on Form 1094-C and Form 1095-C -- Revision Underway
Internal Revenue Service [IRS] Link to more items from this source
[Official Guidance]
Feb. 19, 2016
"17. How should an ALE member complete Part II of Form 1095-C for an ongoing employee who receives an offer of COBRA continuation coverage due to a reduction in hours? The answer to this question is currently being revised. Please check back later for the updated response."

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