Q.- We have 35 employees and a fully insured health plan. Will we have to do ACA reporting?
A.- Since your company has only 35 employees (assuming this number of employees last year also) you will not be considered an Applicable Large Employer and will not have to provide your full time employees with offer of coverage information. Your insurance company should send Form 1095-B to your employees who are participating in your fully insured health plan. You should make sure your company is not part of a controlled group. If you are part of a controlled group and if all members of the group together have 50 or more employees, you will have an ACA reporting obligation.