1. ACA Reporting & IVEE Q3 Release

2. What needs to be reported?

3. © Tyler Technologies 2015 3 The 1095 Forms

4. © Tyler Technologies 2015 4 Reporting mandatory for 2015 (reported January 2016) Reporting Requirements

5. The Form Details…….

6. © Tyler Technologies 2015 6 Form 1095-C Required for all ALE’s Used to determine employer payments and penalties under section 4980(H) Reported like W2s – Separate form required for each person who was a full time employee for any month of the calendar year – Can be included with W2’s – Must provide to employees on or before January 31 following the calendar year of coverage – Must submit file to IRS by March 31 (Feb 28 th for paper)

7. © Tyler Technologies 2015 7 Form 1095-C Part I – Employee/Employer information Part II – Offer of Coverage, Cost and Coverage/Safe Harbor. Required for all ALE’s – Box 14 - 9 code options to be reported by month. Did employer offer Minimum Essential Coverage (MEC), did coverage offered provide minimum value, who was offered coverage – spouse, dependents, or just employee – Box 15 - What was employee share of lowest cost Monthly Premium for Self-Only coverage – Box 16 - 9 code options, reported by month. Was employee covered, what safe harbor was used

8. © Tyler Technologies 2015 8 Part II Box 14 – Offer of Coverage Codes

9. © Tyler Technologies 2015 9 Part II Box 15 – Employee Cost Box 15 amounts required if Box 14 Codes = 1B, 1C, 1D or 1E Employee Share of the Lowest Cost Monthly Premium for Self Only Coverage (Employee Only) MEC – Report the lowest cost that employee is eligible for, regardless of coverage level offered or enrolled – Could be different for various employee groups ie Teachers may have different choices/offerings than Police and Fire – Needs to be reported for every month

10. © Tyler Technologies 2015 10 Part II Box 16 Codes

11. © Tyler Technologies 2015 11 Part II - Example 5/6/2014 - employee hired - Part Time status 3/12/2015 - went Full Time and entered the section 4980H(b) Limited Non-Assessment Period 7/1/2015 - employee is offered and enrolls in the Cigna health plan for his whole family, which is ACA reportable and provides minimum value 11/15/2015 - employee drops the Cigna health plan and goes on spouse’s plan

12. © Tyler Technologies 2015 12 Form 1095-C Part III - Dependents

13. © Tyler Technologies 2015 13 Form 1095-B For Non ALE’s (less than 50 FTEs) who are Self Insured 1095-B Part IV is same information as 1095-C, Part III Reported like W2s – Separate form required for each person who was a full time employee for any month of the calendar year – Can be included with W2’s – Must provide to employees on or before January 31 following the calendar year of coverage – Must submit file to IRS by March 31 (Feb 28 th for paper)

14. © Tyler Technologies 2015 14 Summary Transmittal Form 1094-C

15. © Tyler Technologies 2015 15 Summary Transmittal Form 1094-C

16. © Tyler Technologies 2015 16 Summary Transmittal Form 1094-C

17. What’s in the Q3 Release…….

18. © Tyler Technologies 2015 18 New Menu Items, Maintenance Forms and Grids to gather and maintain data required for ACA reporting including: ACA Offering Groups ACA Employee Information for form 1095 C - Part II ACA Dependent Information for form 1095 C - Part III and 1095 B Part IV Mass Update and Data Import Utilities for: ACA Employee Information ACA Dependent Information In the 2015.3 Release

19. Employee ACA Information in IVEE Part II of form 1095 C

20. © Tyler Technologies 2015 20 Back to our example: 05/06/2014 - employee hired - Part Time status 03/12/2015 - went Full Time and entered the section 4980H(b) Limited Non-Assessment Period 07/01/2015 - employee is offered and enrolls in the Cigna health plan for his whole family, which is ACA reportable and provides minimum value 11/15/2015 - employee drops the Cigna health plan and goes on spouse’s plan Employee ACA Reporting 1095-C Part II

21. © Tyler Technologies 2015 21 Employee ACA Reporting 1095-C Part II

22. © Tyler Technologies 2015 22 ACA Offering Group assigned to all reportable employees Create Offering Groups to establish: – Default Codes for form 1095 C - Part II - Box 14 and Box 16 – Employee Minimum Monthly Cost for 1095 C - Part II - Box 15 Effective Dates for premium cost changes ACA Offering Groups

23. © Tyler Technologies 2015 23 ACA Offering Groups - based on Minimum Monthly Cost

24. © Tyler Technologies 2015 24 ACA Offering Groups - based on Minimum Monthly Cost

25. © Tyler Technologies 2015 25 ACA Offering Groups - based on Minimum Monthly Cost

26. © Tyler Technologies 2015 26 ACA Offering Groups - based on Minimum Monthly Cost

27. © Tyler Technologies 2015 27 ACA Offering Groups

28. © Tyler Technologies 2015 28 New Menu Item - Employee ACA Information

29. © Tyler Technologies 2015 29 Employee ACA Information Employee ACA Information record data entry: Enter Effective Date Select Offering Group – Cost Displays – Box 14 & Box 16 Codes default in If necessary: – Edit Box 14 – Edit Box 16

30. © Tyler Technologies 2015 30 Creating Employee ACA Information records Steps to manually add Employee ACA Information records: Click Add Select employees to create ACA records Click OK ACA Information form appears Complete ACA Information Click OK ACA records are created with the ACA Information entered

31. © Tyler Technologies 2015 31 Mass Update – Employee ACA Information

32. © Tyler Technologies 2015 32 Import from Excel – Employee ACA Information

33. Other ways to access Employee ACA Information screens

34. © Tyler Technologies 2015 34 Employee Maintenance

35. © Tyler Technologies 2015 35 Employee Deductions For all deductions flagged as ACA Qualified, tabs are displayed to access Employee and Dependent ACA Information screens.

36. Dependent ACA Information in IVEE Part III of form 1095 C Part IV of form 1095 B

37. © Tyler Technologies 2015 37 Form 1095-C Part III - Dependents

38. © Tyler Technologies 2015 38 Dependent ACA Information

39. © Tyler Technologies 2015 39 Dependent ACA Information

40. © Tyler Technologies 2015 40 Import from Excel – Dependent ACA Information

41. Other ways to access Dependent ACA Information screens

42. © Tyler Technologies 2015 42 Employee Dependents

43. © Tyler Technologies 2015 43 Employee Maintenance

44. © Tyler Technologies 2015 44 Employee Deductions For all deductions flagged as ACA Qualified, tabs are displayed to access Employee and Dependent ACA Information screens.

45. © Tyler Technologies 2015 45 Activating Dependent ACA Information screens Checking the “Provides Self Insured Health Coverage” setting in PR Default Settings activates the Dependent ACA Information tabs in the following areas: ACA Information Menu Item Employee Maintenance Employee Deductions If unchecked, those tabs are not available.

46. What’s Next?

47. © Tyler Technologies 2015 47 Still to come in Q3 release For Infinite Visions HR/Benefits Enrollment users: – Auto-populate Employee ACA Information from Insurance Tracking postings – Utility to auto-populate Dependent Coverage information from Insurance Tracking IVEE version 2015.4 (General release November 2015) ACA Reporting utilities - similar to W2 processing/reporting – Generate and review 1095 reporting data – Print 1095 C or B Employee forms – Publish employee 1095 forms to iVisions ESS – Print 1094 C or B Transmittal Summary forms – Create XML File for transmittal of 1095 detail to IRS What’s Next?

48. © Tyler Technologies 2015 48 Preview of ACA Processing/Reporting

49. Questions?