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Form 1095 Availability Notice
The Paperwork Burden Reduction Act (PBRA), signed into law on December 23,2024, eliminates the federal requirement to automatically mail Form1095-C to employees (used to report health insurance coverage). Employers can now provide the form only upon request but only if a clear, conspicuous, and accessible notice is posted on the company’s website informing employees of their right to request a copy.