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:

If an organization that is an Applicable Large Employer (ALE) was fully insured for the first few months of Tax Year 2016, and then becomes self-funded in July, how should they approach their 1095 obligations?

Answer

Question:

The new codes 1J and 1K *seem* to be replacements for 1D and 1E. But that appears incomplete. Shouldn't there be a 1L that matches with 1A?

We do make spouse offers conditional on the spouse not having other coverage available for less than $100 per month. But we don't think we should change a 1A to a 1K.

Answer:


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Question:

We are an Applicable Large Employer. We have a number of companies with their own Employer Identification Number that are commonly owned. Some employees move between companies during the year.

How do we handle them when we are looking at who we have to offer health coverage to?

Answer:


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Question:

Why is reporting on self-insured health plans so complicated?

Answer

Question:

Why is there so much confusion over coverage for spouses?

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Question:

We process payroll at a plant level within our company. We noticed that some of our employees moved between plants this year and will receive multiple Form 1095-Cs even though it is the same company with the same Employer Identification Number (EIN).

Is this allowed?

Answer:


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