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IRS Proposes Delayed Effective Dates for ACA Filing Requirements
The Wagner Law GroupLink to more items from this source
[Guidance Overview]
Dec. 13, 2021

"A common error is for an employer to check the 'no' box in response to the question of whether coverage is provided to at least 95% of the employer's full-time employees when, in fact, the employer does provide coverage.... In the past, the IRS does not appear to have imposed penalties for such errors. If that practice changes, service providers completing the forms will need to be extra cautious in avoiding errors."

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