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Posts Tagged ‘Health Care Reform Requirements’

IRS Publishes Draft Guidance on Substitute Forms under IRC Sections 6055 & 6056

August 26, 2015

On Aug. 11, 2015, the IRS published a draft version of Publication 5223, General Rules and Specifications for Affordable Care Act Substitute Forms 1095-A, 1094-B, 1095-B, 1094-C and 1095-C. Background   As background, larger employers (those subject to the employer mandate) and employers that sponsor self-insured plans are subject...