Filing Health Care Reform Forms 1094 and 1095
Line-by-Line Guidance on the IRS Forms and Instructions 

With draft IRS instructions just released, compliance planning for Forms 1094 and 1095 must now shift into high gear. Required by Code §§ 6055 and 6056, the forms will be filed by employers and insurers to report on health coverage provided in 2015 and will be used to enforce employer shared responsibility, as well as the individual mandate and premium tax credit eligibility. Join our experts in this 90-minute seminar as they share their insights via a line-by-line analysis of the forms and instructions. Here's some of what we'll cover:

• Which employers will be required to file the B Forms (1094-B and 1095-B) to report on “minimum essential coverage” provided to employees and dependents? When will insurers file the information instead?
• How to identify the applicable large employers (ALEs) that must file the C Forms (1094-C and 1095-C) to report detailed information about coverage provided to employees, spouses, and dependents?
• What information must be reported, including background on minimum essential coverage, eligible employer-sponsored plan, minimum value, affordability, full-time employee, and a long list of indicator codes delineating safe harbors and transition rules?
• When and how are returns and statements to be filed and furnished, and what alternative methods are available to simplify reporting?
• What should employers and advisors be doing now to be prepared for required reporting on coverage provided in 2015, and what are the penalties for noncompliance?

Your Input and Questions: Submit seminar-related questions plus a little information about your benefit plans at https://www.surveymonkey.com/s/1094-1095 by Tuesday, September 30. We will also accept written questions during the seminar.