Affordable Care Act (ACA) Resources

Articles

Below are links to articles Stockman Kast Ryan + Co has published relating to the Affordable Care Act.

December 23, 2015 reminder-aca-annual-reporting-requirements-begin-in-january-2016/

June 1, 2015   monthly-tracking-and-annual-reporting-required-by-the-aca/

May 13, 2015  new-irs-clarification-on-employer-healthcare-reimbursement-arrangements/

December 15, 2014  what-the-affordable-care-act-means-for-reimbursement-type-plans/

December 13, 2014  employer-shared-responsibility-provisions-of-the-aca-are-in-effect-for-2015/

August 27, 2014  new-aca-reporting-forms-you-need-to-know-about/

March 26, 2014  affordable-care-act-irs-releases-streamlined-final-rules-on-large-employer-reporting/

February 27, 2014  final-aca-play-or-pay-regulations-defer-penalty-risk-for-midsize-employers/

September 24, 2013  october-1st-employer-deadline-for-health-care-notice-to-employees/

 

Helpful Charts

Below are helpful IRS charts relating to the ACA:

 

ACAWhatEmployersNeedToKnow

ACAEmployerMonthlyTracking_Page_1

ACA – What Employers
Need to Know
ACA – Employer
Monthly Tracking

 

IRS Forms

1095-A Health Insurance Marketplace Statement

Inst 1095-A Instructions for Form 1095-A Health Insurance Marketplace Statement

 

1094-B Transmittal of Health Coverage Information Returns

1095-B  Health Coverage

Inst 1094-B and 1095-B  Instructions for Forms 1094-B and 1095-B

 

1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns

1095-C Employer-Provided Health Insurance Offer and Coverage

Inst 1094-C and 1095-C Instructions for Forms 1094-C and 1095-C

Deadlines

ACA Deadline Table 2

 

 

 

 

 

 

 

 

 

 

 

(These deadlines were revised as of 12/28/2015.)

*Small Employers do NOT need to file Form 1095-C