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Excerpt from "ACA tax reporting requirements for large employers: The time to prepare is now "
Few would claim their favorite season is “tax season,” and this year large employers have yet another reason to dread it: Mandatory filing requirements dictated by the Affordable Care Act (ACA) kick in for 2015. If you are an Applicable Large Employer (ALE), it’s important to note that you are responsible for filing Form 1094-C and Form 1095-C in early 2016—not your health insurance carrier or plan administrator.

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