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IRS Proposes ACA Reporting Relief and Deadline Extensions
Groom Law Group Link to more items from this source
[Guidance Overview]
Nov. 24, 2021

"[T]he proposed regulations provide that an employer would not be required to send Forms 1095-B/C to part-time employees and non-employees enrolled in the employer's self-insured plan, as long as the employer posts a 'clear and conspicuous notice' on the employer's website stating that individuals may receive a copy of their statement upon [request].... [T]his relief does not apply with respect to full-time employees."  MORE >>

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