IRS Finalizes Regulations Governing Exchange Data Reporting
(Regulation available. Document #93-140528-008X.)
The regulations require exchanges enrolling individuals in qualified health insurance plans to report information on those individuals, including the names, addresses, and taxpayer identification numbers or dates of birth for each individual, which plans were chosen and the amount of applicable premium, the name of the plan and issuer and the plan’s identification number.
The regulation also requires...
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