News & Analysis as of September 20, 2024

Form 1095

+ Follow

The Patient Protection and Affordable Care Act (PPAC), also known as Obamacare, is a United States federal statute passed in March of 2010. The Act creates a nationwide insurance system and provides federal... more +

2016 Draft Forms 1094-C and 1095-C and Instructions: What’s New, Page-by-Page

Balch & Bingham LLP on 8/9/2016

In the ACA realm, change is the only constant, so don’t take this to the bank. We’re telling you what we see for the first time, on a first reading of the draft 2016 Forms and Instructions that the IRS has released since...more

FAQs Regarding The ACA's Employer Reporting Requirements And Delay Of Reporting Requirements (Part 2 Of 2)

McNees Wallace & Nurick LLC on 2/10/2016

A few weeks ago, we provided the most Frequently Asked Questions regarding the employer reporting requirements under The Patient Protection and Affordable Care Act (the "ACA"), which are generally effective beginning January...more

Extension of ACA Reporting Deadline is Welcome News to Employers

Akerman LLP on 1/8/2016

On December 28, 2015, the IRS announced in Notice 2016-4 that the deadlines for complying with the new reporting requirements under the Affordable Care Act (ACA) will be temporarily extended for purposes of 2015 coverage....more

Wednesday Benefits Developments – Cadillac Tax, Fiduciary Rule, ACA Reporting & More

Dorsey & Whitney LLP on 12/16/2015

Interest rates going up? Easy call. But what about those benefits developments from Wednesday? There’s plenty to digest over the last few weeks in December. Here’s a sampling of what we found interesting....more

Applicable Large Employers Should Determine Their Full-Time Employees For ACA Purposes And Prepare For Reporting In 2016

Laner Muchin, Ltd. on 11/23/2015

By way of reminder, employers who employ at least 50 full-time employees (including full-time equivalents) on average during the calendar year of 2014 will be required to file Internal Revenue Service (IRS) forms 1095-C and...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 18 of 24): Terminations, Changes in Status and...

Mintz - Employment, Labor & Benefits... on 11/20/2015

The final regulations under Code § 4980H establish two—and only two—methods for determining an employee’s status as full-time: the monthly measurement method and the look-back measurement method. Under the former (as the name...more

End of Year Issues Impacting Employer Health Plans

Sherman & Howard L.L.C. on 10/30/2015

With the end of 2015 fast approaching, employers should be aware of certain issues under the Patient Protection and Affordable Care Act (“ACA”), the Health Insurance Portability and Accountability Act of 1996 (“HIPAA”) and...more

The Affordable Care Act’s Reporting Requirements for Carriers and Employers (Part 15 of 24): Coding Form 1095-C, Part II for...

Mintz - Employment, Labor & Benefits... on 10/29/2015

As we noted in a previous post, the recently issued final 2015 Instructions for Forms 1094-C and 1095-C changed certain of the rules relating to the reporting for offers of COBRA coverage where the COBRA qualifying event...more

Do Seasonal Workers “Count” for Forms 1094-C and 1095-C?

Balch & Bingham LLP on 10/6/2015

We were asked that recently, proving that there is such a thing as a wrong question. Let’s break it down. The same person may be both a “seasonal worker” and a “seasonal employee,” but those terms are used to discuss separate...more

Draft 2015 Forms and Instructions for ACA Coverage Offer Information Reporting: Forms 1094-B, 1095-B, 1094-C, 1095-C and 8809

Balch & Bingham LLP on 8/13/2015

At about the same time as last year, the IRS has released draft ACA coverage information reporting Forms and Instructions to be used early next year. There are many small differences and one HUGE difference. The IRS decided...more

10 Results

View per page

Page: of 1

Patient Protection and Affordable Care Act (PPACA) › Full-Time Employees › Form 1095

"My best business intelligence, in one easy email…"