"If an employer posts a clear, conspicuous and accessible notice informing employees that any individual to whom Form 1095-C/1095-B would otherwise be required to be provided may request a copy of the applicable forms, a broad mailing to all employees is not required. There has not been subsequent guidance on what will qualify as 'clear, conspicuous and accessible,' so for purposes of complying with the notice condition this year, employers are left to make a good-faith and reasonable interpretation of the standards."  MORE >>