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U.S. Affordable Care Act: Employer Reporting Requirements and Subsidy Notices

  • An overview of the requirements for employers to file information returns with the IRS, and to provide statements to their full-time employees about offers of healthcare coverage; and
  • An explanation of the notices issued to employers by state and federal Exchanges regarding employees who purchase coverage through an Exchange, and who qualify for an advance payment of a subsidy in the form of premium tax credit.




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