1. Mandatory 1094C/1095C Reporting Requirements for applicable large employers under the affordable care act
Thank You For Joining TelePayroll’s Webinar – We Will Begin At 10:00 AM

2. Quality Assurance Manager
Carri Lemmon
Quality Assurance Manager
TelePayroll, Inc.
(800) ext. 122

3. History And Terminology
The Affordable Care Act, or ACA, was signed into law on March 23rd, The ACA is the federal legislation that includes Employer Shared Responsibility (ESR) provisions. The ACA added two employer reporting requirements to the Internal Revenue Code taking effect in 2015:
Code § 6055 requires employers that provide minimum essential coverage (MEC) under a self-funded plan to provide an annual statement to covered employees and former employees (including information about covered dependents).
Code § 6056 requires applicable large employers (ALEs) to provide an annual statement to each full-time employee detailing the employer’s health coverage offer (or lack of offer).

4. Agenda The “ALE” And Control Groups
Employer Shared Responsibility: 2015/2016 Overview
1094-C / 1095-C: What Information Is Reported
Self-Funded Plans
TelePayroll’s Role In Your Compliance
What’s Next and Q&A Session

5. New Filing Requirements For ALE’S
ALE Members
An employer with 50 or more Full-Time Equivalent (FTE)
employees is an Applicable Large Employer (ALE)
under the ACA. Transitional relief has been given to
ALE’s with 50 – 99 FTE’s.
The ACA treats aggregated employer groups such as parents or
subsidiaries, or control groups, as single employers for
purposes of determining large-employer status under the ESR
requirement. Each employer within the control group is
identified as an “ALE Member”.
An ALE member may be a part of such a group, but a single
employer—not affiliated with other employers — is also
identified in the rule as an ALE member, even though
it is only a member of itself.
New Filing Requirements For ALE’S

6. What Information Gets Reported?
ESR 2015 / 2016 Overview
Less Than 25 FTE Employees May be eligible for the Small
Business Tax Credit
FTE Employees Subject to ESR – 1/1/16
100 Or More FTE Employees Subject to ESR – 1/1/15
250 Or More Employee W-2’s Report cost of health care
coverage on W2’s
Number Of
Employees And
Applicable
Dates
ALE’s are required to report specific information to the Internal Revenue
Service on Form 1094-C, Transmittal of Employer Provided Health Insurance
Offer and Coverage, and Form 1095-C, Employer-Provided Health Insurance
Offer and Coverage. The reporting period began 1/1/15 and the returns are
filed annually beginning 1/31/16 for calendar year 2015.
2015
Transitional safe-harbor relief ends for ALE’s with FTE employees.
This group is required to report and file forms 1094-C and 1095-C in
accordance with IRS code sections 6055 and 6056.
2016 And
Beyond
What Information Gets Reported?

7. There Are Differences For Self-Funded Plans
Form 1094-C And 1095-C
Form 1094-C, Transmittal Of
Employer Provided Health Insurance
Offer And Coverage Information
Returns
Information about whether
you offered coverage to 70
percent of your full-time
employees (and dependents)
Total number of Forms 1095-C
you issued to employees
Full-time employee counts
by month
Total employee counts by
month
Information about members
of your aggregated ALE
group, if any
Form 1095-C, Employer Provided
Health Insurance Offer And Coverage
For each month in 2015, Identify
which employees are full-time
employees:
Determine whether you
offered health coverage to
that employee (and
dependents) for that month;
and
Determine the type of health
coverage offered
Minimum essential
coverage
Minimum value coverage
that is affordable
There Are Differences For Self-Funded Plans

8. Final Draft Forms 1094C And 1095C
Self-Funded Plans
If the employer self-funds its plan(s), the employer also will use Forms
1094-C and 1095-C to report information to employees and the IRS. There
are differences in the requirements for employers with self-funded plans
under the ACA, including requirements that apply regardless of whether the
employer is an ALE or not.
Employers of any size that provide minimum essential coverage (MEC) under
a self-funded plan are to provide an annual statement to covered
employees and former employees, including information about covered
dependents.
If you self-fund any plan providing minimum essential coverage in 2015,
regardless of whether you are an ALE, identify all covered persons (e.g., full-time
employees, part-time employees, dependents).
Final Draft Forms 1094C And 1095C

9. The Forms
How Can We Help you?

10. Helping Our Clients Comply
TelePayroll is prepared to file our clients’ Forms 1094-C
and 1095-C. ALE clients that are required to file these
returns belong to one of three groups
Clients with health insurance through TelePay Insurance
ACA Monitoring and 1094C/1095C filing is included in this service free of charge. TelePayroll has all necessary information to complete filing.
Clients with TelePayroll’s ACA Monitoring Service
1094C/1095C filing is included in this service free of charge. TelePayroll may need to collect additional insurance information to complete filing.
Clients without
ACA Monitoring or
TelePay Insurance
1094C/1095C filing available for a nominal fee. TelePayroll will need to collect benefit, insurance and employee information to complete filing.

11. 1094-C / 1095-C Checklist What’s Next? TelePayroll Insurance Clients
Done, Included
ACA Monitoring Clients
You will be contacted separately for additional information
Non-Monitoring/Non-Insurance Clients
Complete the “Opt-In” form
Provide the additional info requested on the opt-in form
What’s Next?

12. Thank you for attending this presentation! ACA Monitoring Services
What’s Next
Thank you for attending this presentation!
All participants will receive a follow up with the following:
A copy of this presentation
An “opt-in” form and a list of information needed from your company
Information about TelePayroll ACA Monitoring Services
Information from TelePay Insurance
ACA Monitoring Services
Dorri Komarek
(800) ext. 127
TelePay Insurance
Michael Gilberstadt
(800) ext. 101
General Compliance
Carri Lemmon
(800) ext. 122