The IRS has issued final 1094-B, 1095-B, 1094-C, 1095-C forms and instructions that employers, plan sponsors and group health insurers will use to report health coverage as required by health care reform. Applicable Large Employers (ALEs), generally employers with 50 or more full-time employees in 2014, face changed reporting requirements relating to forms 1094-C and 1095-C.
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