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Frequently Asked Questions Insurance

Are ALE members only required to report information on employees impacted by the eligibility modification passed by OPM in November 2014?

No, ALE members are required to report information on all full-time employees within the meaning of full-time employee defined under IRC section 4980H.  For more information on the identification of full time employees for purposes of the Employer Shared Responsibility provisions, see Question 15 from the IRS Questions and Answers.

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