Wednesday, May 27, 2020

6055 Reporting, HRAs, and "Supplemental Coverage"

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Employee Benefit Design, LLC

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6055 Reporting, HRAs, and "Supplemental Coverage"

The Affordable Care Act (ACA) implemented section 6055 of the Internal Revenue Code, which requires IRS reporting from any entity that provides "minimum essential coverage" (MEC) to individuals. Employers who are applicable large employers (ALEs) have related reporting obligations under section 6056.



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