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Employers; Play or Pay Rules - Be Aware of the ...
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http://www.sullivan-benefits.com/files/2013_Newsletters/Mar13_NEWS_Employers_Play_or_Pay_Rules.pdf
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Employers; Play or Pay Rules - Be Aware of the Sledgehammer and Tack-hammer Taxes before 2014! March 2013 . By John F. Webber, CEBS, CLU . Vice President
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