The Obama administration on Thursday released guidance and draft forms instructing employers on how to comply with the employer mandate under the Patient Protection and Affordable Care Act.

The 13-page draft instructions are posted on the IRS website and are considered a final step to complying with the mandate.

The materials have been a long time coming, as employers have complained that the administration had been dragging its feet on releasing guidance on the twice-delayed PPACA provision. The delay in guidance also raised concerns that the employer mandate would be delayed a third time, or killed altogether.

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