…nalized new special enrollment periods related to untimely notice of triggering events, cessation of employer contributions or government subsidies to COBRA continuation coverage, and loss of APTC eligibility. In the September 27, 2021 Federal Register ( 86 FR 53412 ) (part 3 of …

…ble party to file information returns upon the occurrence of certain reportable events. A responsible party is the U.S. grantor of an inter vivos foreign trust, the U.S. transferor, or the executor of a U.S. decedent’s estate. A reportable event is (a) the creation of any foreign…