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Does Health Care Reform affect employers who have less that 25 employees and currently do not pay any health insurance premiums?

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Does Health Care Reform affect employers who have less that 25 employees and currently do not pay any health insurance premiums?

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There are additional reporting requirements (notably Form W-2 reporting), as well as notice requirements that most employers will be subject to, although the IRS has not yet provided specifics. The tax credits are also available for small employers as incentives for offering insurance.

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