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Draft 2015 ACA Reporting Instructions Require Reporting by Employers with HRAs

GCG Insights

Employers sponsoring HRAs should consider the impact of the draft instructions on their reporting obligations. Unless the IRS broadens its definition of “supplemental” coverage in the final instructions, employers should be prepared to report HRA coverage for all covered employees. At this time, the IRS has not indicated when final instructions for 2015 might be available. Read more below.

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