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Benefits & Healthcare Update: IRS Publishes Final 2015 Instructions for Health Insurance Information Reporting

1 October 2015

On September 18, 2015, the Internal Revenue Service (IRS) published the final 2015 instructions for completing Forms 1094-C and 1095-C. The 2015 instructions clarify the reporting of multiemployer plan coverage, make a substantive change in the manner in which offers of COBRA coverage are reported, and clarify how employers report HRA coverage paired with insured medical benefits.

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