Q.- We have only 30 employees. Will we have to worry about the new health care reform filing requirements?
A.- Yes. All employers who offer health coverage, regardless of size, have to be concerned with the Section 6055 filing requirement. This is the report which addresses whether your plan provides minimum essential coverage. If you offer a fully-insured medical plan, the insurer will complete the filing with the IRS and send the required notices to your employees. If your plan is self-funded, then you will have to file with the IRS and communicate with your employees.