SW Benefits Update - Final IRS Forms and Instructions for Reporting Health Coverage Clarify Large Employer Requirements for 2015 and Beyond


by Nick J. Welle

On February 8, 2015, the IRS released final forms and instructions for reporting health coverage pursuant to Code Sections 6055 and 6056, which were added by the Health Care Reform Act. As stated below, large employers and self-insured employers (both small and large) must begin this annual reporting in early 2016 for health coverage offered or provided in 2015.

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