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Health : Employer Health Coverage Responsibility & Reporting

Affordable Care Act Section 4980H requires employers to offer affordable, minimum-value health coverage to full-time employees or pay a penalty if at least one full-time employee obtains subsidized health coverage in a state health insurance exchange. This entails substantial reporting requirements under Internal Revenue Code sections 6055 and 6056. This section covers these provisions as well as related topics including the definition of "essential coverage," the definition of "full-time employee" and the administration of waiting periods.

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REGULATORY


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Friday, December 22, 2017
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