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For many employers, the Patient Protection and Affordable Care Act barely affected the benefits they offer employees. They provided coverage before the law was enacted, and they have continued to do so since.

But even firms that did not make any big changes because of the law have lots of paperwork that they didn’t used to have. In order to make sure that individuals who are receiving subsidies to purchase plans through the PPACA marketplace are not already covered by an employer, the federal government needs every employer to report the coverage status of its workers.

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Jack Craver

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