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Beginning in early 2016, employer reporting will be required for the first time based on data from the 2015 calendar year. Depending on the size of the employer and the funding arrangement of the benefits offered, employer reporting requirements vary in regard to what type of information needs to be reported (if any) and whether the employer is required to use Forms 1094-B and 1095-B (the “B” forms) or Forms 1094-C and 1095-C (the “C” forms). This issue brief covers who is responsible for reporting and which forms should be used in different situations.

As merger and acquisition activity has increased recently, it has become in vogue for buyers and sellers alike to secure representations and warranties insurance to cover risks. Sales of these policies have gone up exponentially. About 1,000 reps and warranties policies were sold in the U.S. last year probably more than the last five years combined.

The EEOC has issued long-awaited proposed regulations addressing ADA requirements for employer wellness programs. The guidance also addresses the interaction between the new EEOC rules and the existing ACA and HIPAA wellness rules.

As we all know, the Affordable Care Act (ACA) Individual Mandate requirements make their first appearance in annual income tax filing for an individual’s tax year 2014. Most taxpayers had minimum essential coverage in 2014. For those, the process is simple: Check the box at Line 61 in the “Other Taxes” Section. Taxpayers who purchased coverage on the ACA Marketplace (Exchange) have received Form 1095-A. That’s easy. What if the taxpayer received a premium tax credit from the Exchange? That’s not so easy.

Employers can add value to their total benefits package by offering a retirement plan such as a 401(k). High costs and large time requirements, however, prevent many companies especially emerging entities from proceeding.