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IRS Releases Reporting Form for Plan Sponsors of Limited Wraparound Coverage
Thomson Reuters / EBIA Link to more items from this source
June 29, 2018
"The reporting requirement is intended to help CMS determine whether the exception for limited wraparound coverage is allowing employers to provide employees with benefits comparable to the employer's group health plan without eroding employer-sponsored coverage. In addition to required reporting, limited wraparound coverage must satisfy strict criteria to be considered an excepted benefit."

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