The heaviest wolf on record was 79.4kg, according to The International Wolf Centre in Ely in the US state of Minnesota. Bulgaria has one of the largest game populations in Europe, including more than 2500 grey wolves.
Are You Prepared for 2015 ACA Reporting Requirements? The Employer Shared Responsibility (ESR) provisions under the Affordable Care Act (ACA) go into effect in January 2015.
Employer HRA Reporting Requirement. Employer HRA Reporting Requirement. In the recent draft instructions released by the IRS in regards to employer reporting on Forms 1094 and 1095, the IRS indicates that reporting is required for health reimbursement accounts (HRAs) integrated with fully-insured plans.