Pretty easy to implement I'd think.
You cancel all the spousal coverage.
And put the burden of proof on the employee to bring in tax returns showing no W-2s for the spouse.
If there are W-2s, employee must produce an affadavit from that employer verifying no coverage available.
“”If the spouse is covered under a plan defined by the Affordable Care Act as “minimum value” and “affordable,” he or she will no longer be eligible.””
Little bit more complicated than providing a W-2, wouldn’t you say?