"Beginning in Spring 2016, the Affordable Care Act (ACA) Exchanges will begin to send notices to employers whose employees have received government-subsidized health insurance through the Exchanges.... Although CMS has provided these guidelines to apply only to the Federal Exchange, it is likely that the state-based Exchanges will have similar notification programs. Employers should be prepared in advance by developing a process for handling the Exchange notices, including appealing any incorrect information that an employee may have provided to the Exchange. Advance preparation will enable you to respond to the notice promptly and help to avoid potential employer penalties."

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