 Applicable Large Employers (ALE) ◦ At least 50 full-time employees, or full-time equivalent employees, on average during the prior year ◦ IRS considers full-time – 30 hours/week ◦ Plans offered need to meet minimum requirements  Madison – Employer-Sponsored Health Coverage ◦ Certified – 0.5 FTE ◦ Classified – 30 hours/week ◦ Retirees/COBRA ◦ All district plans meet IRS requirements (Co-Pay Gold, Classic Silver, HDHP)

 Ensure any employee that exceeds an average of 30 hrs/week over a 12-month period is offered insurance ◦ Madison 12-month period – May 1 through April 30 ◦ Monitor groups, i.e., Long-term subs, Community Ed employees ◦ Employee that qualifies is offered insurance effective July 1  No penalties as long as employee is offered insurance

 Furnish health care coverage information to IRS ◦ Deadline – March 31 ◦ Report on every full-time employee covered  Number of months covered  Dependent information including social security #, date of birth  Amount employee contributed toward coverage  936 Employee Transactions Reported  New Hire, Termination, Mid-Year Hire, Retirees, COBRA  Offer of Coverage, Waived Coverage  259 dependent records reported  C forms distributed

 Furnish 1095-C to each full-time employee ◦ Deadline – January 31  Extension 2015 – March 31 ◦ Same info as provided to IRS  Continual analysis of offer of coverage and full- time employee status

Questions?