; (ii) the process by which the notification forms were developed and sent to employers, including whether the process provided for a formal notice and comment period; (iii) whether employers report that such notifications provided sufficient and relevant information for them to make appropriate decisions about whether to utilize the appeals process; (iv) the total number of notifications sent to employers and the timeline of when such notifications were sent; (v) differences in the notification process between the marketplace facilitated by the Federal Government and the State-Based Marketplaces; and (vi) challenges that have arisen in the notification process, and recommendations to address these challenges