<html>
<head>
<meta http-equiv="Content-Type" content="text/html; charset=us-ascii">
<meta name="Generator" content="Microsoft Exchange Server">
<!-- converted from rtf -->
<style><!-- .EmailQuote { margin-left: 1pt; padding-left: 4pt; border-left: #800000 2px solid; } --></style>
</head>
<body>
<font face="Arial" size="2"><span style="font-size:10pt;">
<div><font color="#091FBF">Dear Superintendents, Business Managers and Benefit Administrators:</font></div>
<div><font face="Calibri" size="2" color="#091FBF"><span style="font-size:11pt;"> </span></font></div>
<div><font color="#091FBF">According to Towers Watson, last week the IRS provided additional information on the process for submitting ACA reporting forms (1094-C and 1095-C) to the IRS and for obtaining the necessary credentials to complete the actual filing
on the IRS’ ACA Information Return (AIR) system. The process is more complex than simply uploading a PDF file containing the pertinent information and it will require complying with parameters established by the IRS. </font></div>
<div><font color="#091FBF"> </font></div>
<div><font color="#091FBF">Employers submitting their own Forms, third parties submitting Forms on behalf of others, and developers of filing software (all referred to by the IRS as “Submitting Entities”) are required to complete the following steps prior to
being able to electronically submit any Forms: </font></div>
<div><font color="#091FBF"> </font></div>
<div style="text-indent:-18pt;margin-bottom:12pt;padding-left:36pt;"><font color="#091FBF">(1)<font face="Times New Roman" size="1"><span style="font-size:7pt;"> </span></font>Register with the IRS’s e-services website (<a href="https://la1.www4.irs.gov/e-services/Registration/index.htm"><font color="#0563C1"><u>https://la1.www4.irs.gov/e-services/Registration/index.htm</u></font></a><font color="black">
- </font>Note: This process requires submission of personal information about the person registering for the Submitting Entity); </font></div>
<div style="text-indent:-18pt;margin-bottom:12pt;padding-left:36pt;"><font color="#091FBF">(2)<font face="Times New Roman" size="1"><span style="font-size:7pt;"> </span></font>Obtain an AIR Transmitter Control Code (TCC), a unique identifier authorizing each
Submitting Entity to submit the Forms (<a href="http://www.irs.gov/PUP/for_taxpros/software_developers/information_returns/aca_app_tutorial_online.pdf"><font color="#0563C1"><u>http://www.irs.gov/PUP/for_taxpros/software_developers/information_returns/aca_app_tutorial_online.pdf</u></font></a><font color="black">)</font>;
and </font></div>
<div style="text-indent:-18pt;padding-left:36pt;"><font color="#091FBF">(3)<font face="Times New Roman" size="1"><span style="font-size:7pt;"> </span></font>Pass a series of technical/system tests to ensure that Forms will be properly submitted when due.</font></div>
<div><font face="Calibri" size="2" color="#091FBF"><span style="font-size:11pt;"> </span></font></div>
<div><font color="#091FBF">The first two steps listed above can be completed <b><i>at this time</i></b>. More information about the third step will be provided when available.</font></div>
<div><font face="Calibri" size="2" color="#091FBF"><span style="font-size:11pt;"> </span></font></div>
<div><font color="#091FBF">If your entity plans to use a vendor or third party administrator to complete the filings on your behalf, you will want to make sure that they are aware of and following this process.</font></div>
<div><font face="Calibri" size="2" color="#091FBF"><span style="font-size:11pt;"> </span></font></div>
<div><font color="#091FBF">More information can be found on the IRS’ website: <a href="http://www.irs.gov/for-Tax-Pros/Software-Developers/Information-Returns/Affordable-Care-Act-Information-Return-AIR-Program"><font color="#0563C1"><u>http://www.irs.gov/for-Tax-Pros/Software-Developers/Information-Returns/Affordable-Care-Act-Information-Return-AIR-Program</u></font></a>
</font></div>
<div><font face="Calibri" size="2" color="#091FBF"><span style="font-size:11pt;"> </span></font></div>
<div><font color="#091FBF">Also, here are links to the Towers Watson bulletin and webinar on the ACA reporting requirements: (bulletin) <a href="http://www.oregon.gov/oha/OEBB/HealthcareReform/ACA%20Bulletin%206%20July%2015%202014.pdf"><font color="#0563C1"><u>http://www.oregon.gov/oha/OEBB/HealthcareReform/ACA%20Bulletin%206%20July%2015%202014.pdf</u></font></a>,
(webinar) <a href="https://twmeetingcenter.webex.com/twmeetingcenter/lsr.php?RCID=b6431e66fd1d41889e374157a060d252"><font color="#0563C1"><u>https://twmeetingcenter.webex.com/twmeetingcenter/lsr.php?RCID=b6431e66fd1d41889e374157a060d252</u></font></a><font color="black">;</font>
(presentation slides) - <a href="http://www.oregon.gov/oha/OEBB/HealthcareReform/ACA%20Full-Time%20Employee%20Measurement%20Webinar%20January%2016%202015.pdf"><font color="#0563C1"><u>http://www.oregon.gov/oha/OEBB/HealthcareReform/ACA%20Full-Time%20Employee%20Measurement%20Webinar%20January%2016%202015.pdf</u></font></a>
</font></div>
<div><font face="Calibri" size="2" color="#091FBF"><span style="font-size:11pt;"> </span></font></div>
<div><font color="#091FBF">I hope this information is helpful as you prepare your entity for compliance with the ACA reporting requirements. Additional guidance is expected over the next several weeks and months and we will pass that along to you as it becomes
available.</font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div>Sincerely,</div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Brush Script MT" size="4" color="navy"><span style="font-size:14pt;"><b>Denise L. Hall</b></span></font></div>
<div>Denise L. Hall, Deputy Administrator</div>
<div>Oregon Educators Benefit Board</div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"><a href="http://egov.oregon.gov/DAS/OEBB"><font face="Arial" size="2" color="blue"><span style="font-size:10pt;"><u>http://egov.oregon.gov/OHA/OEBB</u></span></font></a></span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Book Antiqua" size="2" color="red"><span style="font-size:10.5pt;"><b>OEBB encourages all members to stay healthy and be happy!!!! Pass it on..... </b></span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"><a href="http://www.oregon.gov/OHA/OEBB/pages/welllinks.aspx"><font face="Book Antiqua" size="2" color="#9933FF"><span style="font-size:10.5pt;"><b><u>http://www.oregon.gov/OHA/OEBB/pages/welllinks.aspx</u></b></span></font></a></span></font></div>
<div><font face="Book Antiqua" size="2" color="red"><span style="font-size:11pt;"><b> </b><font face="Calibri" size="2"><span style="font-size:10pt;"><b> </b></span></font><font face="Calibri" size="2"><span style="font-size:10pt;"><b> </b></span></font></span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Book Antiqua">*****CONFIDENTIALITY NOTICE*****<br>
<br>
This e-mail may contain information that is privileged, confidential, or otherwise exempt from disclosure under applicable law. If you are not the addressee or it appears from the context or otherwise that you have received this e-mail in error, please advise
me immediately by reply e-mail, keep the contents confidential, and immediately delete the message and any attachments from your system.
<br>
<br>
************************************<font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
<div><font face="Calibri" size="2"><span style="font-size:11pt;"> </span></font></div>
</span></font>
</body>
</html>