The Paperwork Burden Reduction Act (PBRA) provides employers with the flexibility to distribute Forms 1095-C in a variety of ways. While this act was designed to simplify procedures for employers, the reality might be more convoluted than initially predicted. The recently unveiled guidelines for electronic delivery and on-demand furnishing options may actually increase the workload for some employers. The creation of Forms 1095-C remains a constant requirement, meaning that the monitoring of...

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