| http://www.w3.org/ns/prov#value | - Certification of Qualifying Orders: An applicable large employer may certify that it offered coverage to one or more full-time employees and report a simplified return under Code Section 6056, with respect to those employees if, for all months during the year in which the employee was a full-time employee to whom the Code Section 4980H penalty could apply, the applicable large employer: (1) offere
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