What information must be provided to employees in relation to the annual return reporting the terms and conditions of health care coverage provided to full-time employees under Internal Revenue Code Section 6056?
Author: Gloria Ju
An applicable large employer (ALE) must provide each full-time employee whose information is reported to the IRS a written statement that includes:
- The name, address and employer identification number of the ALE; and
- Information relating to the coverage provided to the employee that was reported to the IRS.
