Answer Bank Category: 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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Question:

We are on the look-back measurement method and have completed our standard measurement period test. Our stability period currently coincides with our plan year, but we now want to change our plan year.

What do we need to worry about in order to avoid any penalties?

Answer:


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Question:

We have always provided health coverage to our office staff and managers at no cost. With the ACA, we now have to offer it to our line workers as well or face a penalty.

Can we still offer our office staff and managers coverage at zero cost but charge line workers for a portion of their coverage?

Answer:


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Question:

We offer only Minimum Essential Coverage that does not provide Minimum Value.

Do we need to make sure it is affordable?

Answer:


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