Line 15, given fringe benefits under SCA and DBRA?

Question:

As a federal contractor, we provide fringe benefits payments under the McNamara-O'Hara Service Contract Act (SCA).

We offer coverage through a Section 125 Cafeteria Plan, which an employee may choose to accept or reject.

If they accept coverage, it will be at no cost. If they reject coverage, the employee will receive a taxable payment of $500 per month.

How does this affect whether we, as an Applicable Large Employer, have made an offer that's affordable? What do we report on Line 15 on Form 1095-C for employees who were eligible for coverage?

Answer:


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