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<body lang="EN-US" link="blue" vlink="purple">
<div class="WordSection1">
<p class="MsoNormal">Good afternoon:<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Additional information from the IRS for Applicable Large Employers (ALEs) relating to the ACA. Please see details below.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal">Happy New Year!<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><span style="font-family:"Lucida Handwriting"">Pamella<o:p></o:p></span></p>
<p class="MsoNormal">Pamella Johnson<o:p></o:p></p>
<p class="MsoNormal">Oregon State Social Security Administration<o:p></o:p></p>
<p class="MsoNormal">Oregon Public Employees Retirement System<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<h3><span style="color:#001E5A">Issue Number: HCTT-2015-85<o:p></o:p></span></h3>
<h3><a name="Fifteenth"></a><span style="color:#001E5A"><o:p> </o:p></span></h3>
<div class="MsoNormal" align="center" style="text-align:center">
<hr size="3" width="100%" align="center">
</div>
<p align="center" style="text-align:center"><span style="font-size:13.5pt;font-family:"Arial Black","sans-serif"">Eight Facts for ALEs about New Information Statements to be Filed in 2016</span><o:p></o:p></p>
<p align="center" style="text-align:center"> <o:p></o:p></p>
<p>The Affordable Care Act requires applicable large employers to file:<o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l6 level1 lfo1">
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUxMjI5LjUzMjUyMjgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MTIyOS41MzI1MjI4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDYxNDYxJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&128&&&https://www.irs.gov/pub/irs-prior/f1094c--2015.pdf">Form
1094-C</a>, Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
<o:p></o:p></li><li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l6 level1 lfo1">
<a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUxMjI5LjUzMjUyMjgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MTIyOS41MzI1MjI4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDYxNDYxJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&129&&&https://www.irs.gov/pub/irs-prior/f1095c--2015.pdf">Form
1095-C</a>, Employer-Provided Health Insurance Offer and Coverage<o:p></o:p></li></ul>
<p>Here are eight <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUxMjI5LjUzMjUyMjgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MTIyOS41MzI1MjI4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDYxNDYxJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&130&&&https://www.irs.gov/Affordable-Care-Act/Employers/Questions-and-Answers-about-Information-Reporting-by-Employers-on-Form-1094-C-and-Form-1095-C">
basic facts</a> for employers: <o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo2">
The due date for <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUxMjI5LjUzMjUyMjgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MTIyOS41MzI1MjI4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDYxNDYxJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&131&&&https://www.irs.gov/pub/irs-drop/n-16-4.pdf">
furnishing these forms is extended</a>. <o:p></o:p></li></ul>
<p style="margin-left:1.0in;text-indent:-.25in;mso-list:l2 level2 lfo2"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>The due date for furnishing the 2015 Form 1095-B and the 2015 Form 1095-C to the insured and employees is extended from January 31, 2016, to March 31, 2016.
<o:p></o:p></p>
<p style="margin-left:1.0in;text-indent:-.25in;mso-list:l2 level2 lfo2"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>The due date for health coverage providers and employers furnishing the 2015 Form 1094-B and the 2015 Form 1094-C to the IRS is extended from February 28, 2016, to May 31, 2016 if not filing electronically.
<o:p></o:p></p>
<p style="margin-left:1.0in;text-indent:-.25in;mso-list:l2 level2 lfo2"><![if !supportLists]><span style="font-size:10.0pt;font-family:"Courier New""><span style="mso-list:Ignore">o<span style="font:7.0pt "Times New Roman"">
</span></span></span><![endif]>The due date for health coverage providers and employers electronically filing the 2015 Form 1094-B and the 2015 Form 1094-C with the IRS is extended from March 31, 2016, to June 30, 2016.
<o:p></o:p></p>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l2 level1 lfo2">
While the IRS is prepared to accept information reporting returns beginning in January 2016 and employers and other coverage providers are encouraged to furnish statements and file the information returns as soon as they are ready.
<o:p></o:p></li></ul>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l10 level1 lfo3">
An ALE is required to file Form 1094-C with the IRS; however, an ALE is not required to furnish a copy of Form 1094-C to its full-time employees.
<o:p></o:p></li></ul>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l1 level1 lfo4">
Generally, an ALE must file Form 1095-C or a substitute form for each employee who was a full-time employee for any month of the calendar year.
<o:p></o:p></li></ul>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l7 level1 lfo5">
In addition, an ALE that sponsors a self-insured plan must file Form 1095-C for each employee who enrolls in the self-insured health coverage or enrolls a family member in the coverage, regardless of whether the employee is a full-time employee for any month
of the calendar year. <o:p></o:p></li></ul>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l3 level1 lfo6">
Form 1095-C is not required for the following employees, unless the employee or the employee’s family member was enrolled in a self-insured plan sponsored by an ALE member:
<o:p></o:p></li></ul>
<ul type="disc">
<ul type="circle">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l4 level2 lfo7">
An employee who was not a full-time employee in any month of the year.<o:p></o:p></li></ul>
</ul>
<ul type="disc">
<ul type="circle">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l5 level2 lfo8">
An employee who was in a limited non-assessment period for all 12 months of the year.
<o:p></o:p></li></ul>
</ul>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l8 level1 lfo9">
If an ALE member sponsors a health plan that includes self-insured options and insured options, the ALE member should complete Part III of Form 1095-C only for employees and family members who enroll a self-insured option. <o:p></o:p></li></ul>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l0 level1 lfo10">
An ALE member that offers coverage through an employer-sponsored insured health plan and does not sponsor a self-insured health plan should NOT complete Part III.
<o:p></o:p></li></ul>
<ul type="disc">
<li class="MsoNormal" style="mso-margin-top-alt:auto;mso-margin-bottom-alt:auto;mso-list:l9 level1 lfo11">
An ALE may provide a substitute Form 1095-C; however, the substitute form must include the information on Form 1095-C and must comply with generally applicable requirements for substitute forms.<o:p></o:p></li></ul>
<p>For more information, see the <a href="http://links.govdelivery.com:80/track?type=click&enid=ZWFzPTEmbWFpbGluZ2lkPTIwMTUxMjI5LjUzMjUyMjgxJm1lc3NhZ2VpZD1NREItUFJELUJVTC0yMDE1MTIyOS41MzI1MjI4MSZkYXRhYmFzZWlkPTEwMDEmc2VyaWFsPTE3MDYxNDYxJmVtYWlsaWQ9Y2xhcmsubS5mbGV0Y2hlckBpcnMuZ292JnVzZXJpZD1jbGFyay5tLmZsZXRjaGVyQGlycy5nb3YmZmw9JmV4dHJhPU11bHRpdmFyaWF0ZUlkPSYmJg==&&&132&&&https://www.irs.gov/pub/irs-pdf/i109495c.pdf">
Instructions for Forms 1094-C and 1095-C</a>.<o:p></o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
<p class="MsoNormal"><o:p> </o:p></p>
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