The Tax Cuts and Jobs Act eliminated the requirement for individuals to have health coverage. Employers, however, are still required to offer coverage to their full time ...

Electronic Form 1095 Distribution

BAS
01.02.2018
Health Care Reform (ACA)

Applicable large employers must distribute Form 1095 to each full-time employee and each employee with health coverage by March 31, 2018. Employers may distribute the ...

Requirement to Offer Health Coverage

BAS
25.01.2018
Health Care Reform (ACA)

The Affordable Care Act requires employers that are “applicable large employers” (ALEs) to offer health coverage to their full-time employees or pay a penalty. Employers ...

Individual Mandate Coverage Exemptions

BAS
18.01.2018
Health Care Reform (ACA)

Although tax reform nullified the individual mandate for 2018, the individual shared responsibility provisions of the Affordable Care Act still require each individual ...

Collecting Social Security Numbers for ACA Reporting

BAS
11.01.2018
Health Care Reform (ACA)

The Affordable Care Act requires insurers and sponsors of self-funded health plans to report to the IRS information about individuals enrolled in health coverage. An ...

Lines 14 and 16 of Form 1095-C

BAS
04.01.2018
Health Care Reform (ACA)

Even with an extension to the ACA Form filing date, applicable Large Employers (those with 50 or more full-time/full-time equivalent employees in the prior year) should ...

Tax Reform and ACA Individual Mandate

BAS
21.12.2017
Health Care Reform (ACA)

This week, the United States House of Representatives and the United States Senate passed what is being referred to as the "Tax Cuts and Jobs Act.” The President is ...

IRS To Enforce ACA Pay or Play Employer Mandate

BAS
15.12.2017
Health Care Reform (ACA)

The IRS will begin enforcing the employer shared responsibility provisions of the Affordable Care Act later this year. The employer shared responsibility provisions ...

Who is the Employer for ACA?

BAS
14.12.2017
Health Care Reform (ACA)

The Affordable Care Act requires an applicable large employer to offer it’s full-time employees affordable health coverage that provides minimum value.

ACA Reporting Tax Form Primer

BAS
07.12.2017
Health Care Reform (ACA)

The IRS has issued revised versions of Forms 1095-B/C and 1094-B/C, along with instructions for completing the forms, for the 2017 tax year. The 1095 series of forms ...

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