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IRS Again Delays Minimum Essential Coverage Reporting Requirement, And Other ACA Developments

Implementing Health Reform (updated). The Affordable Care Act imposes certain reporting requirements on large employers and providers of minimum essential coverage. Insurers, self-insured employers, and government programs must provide 1095-B statements to individuals and file copies with the Internal Revenue Service (IRS) to verify that individuals have minimum essential coverage that complies with the individual responsibility requirement. Form 1095-C statements

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