1. G-PRS 10/29/2015
SPECIAL SITUATIONS

2. Self – Insured Plans Major and HRAs [HRAs later]
G-PRS 10/29/2015
Self – Insured Plans
Major and HRAs [HRAs later]
Filing as MEC provider (in addition to ALE)
More to complete (e.g., Part III on 1095 – C)
Different
1095 for each full-time employee AND others enrolled
Non-full time employees
Employee and those covered through employee (Part III 1095 – C)
1095 for each non-employee enrolled
Alternatively, B series

3. Retirees Self-insured plans Year in which retire 14 15 16
G-PRS 10/29/2015
Retirees
Self-insured plans
Year in which retire
Months up to month retire 1E # 2C
Month of retirement 1E # 2C
Rest of that year 1H* -- 2A
Years after year in which retire
1G* -- 2A
* Remember: Fill out Part III C indicating months actually covered

4. COBRA QE: Employee termination of employment Self-insured plans
G-PRS 10/29/2015
COBRA
QE: Employee termination of employment
Self-insured plans
Year in which terminate
Months up to month term 1E # 2C
Month of term 1E # 2C
Rest of that year 1H* -- 2A
Years after year in which retire
1G* -- 2A
* Remember: Fill out Part III C indicating months actually covered

5. COBRA QE: Employee reduction hours (still employee) Self-insured plans
G-PRS 10/29/2015
COBRA
QE: Employee reduction hours (still employee)
Self-insured plans
Year in which reduce
Months up to month red 1E # 2C
Month of red 1E # 2C
Rest of that year 1H* -- 2C
Years after year in which reduce
1H* -- 2C
* Remember: Fill out Part III C indicating months actually covered

6. COBRA QE: Separate QB election (e.g., divorce) Self-insured plans
G-PRS 10/29/2015
COBRA
QE: Separate QB election (e.g., divorce)
Self-insured plans
Year in which QE occurs
Months up to month QE Part of employee’s 1095
Month of QE Part of employee’s 1095
Rest of that year 1G* -- --
Years after year of QE
1G* -- --
* Remember: Fill out Part III C indicating months actually covered

7. Non-Calendar Plan Year
G-PRS 10/29/2015
Non-Calendar Plan Year
Still have to file for 2015 calendar year
Not penalty assessable until start of 2015 plan year
Not automatic; must qualify
1094 C
Line 22, Box C H
1095 C (months prior to 2015 plan year start)
Line 14 1H
Line 15 Blank
Line 16 Code 2I

8. Multiemployer Interim relief for 2015 only Special Code Combo
G-PRS 10/29/2015
Multiemployer
Interim relief for 2015 only
Special Code Combo
Line 14 1H (no offer)
Line 15 blank
Line 16 2E (multiemployer interim relief)
Just for:
Months contributions made for that person under CBA or PA
Plan coverage that is MEC, MV and affordable

9. HRAs Do you offer an HRA? What kind(s) of HRA?
G-PRS 10/29/2015
HRAs
Do you offer an HRA?
What kind(s) of HRA?
Integrated
Retiree only
Do you need to do a filing for that HRA?
Integrated – maybe
Retiree -- yes
Special issues
Dependent/spouse eligibility when not under integrated
Once integrated is gone
What form?