As the July 31, 2018 deadline approaches for paying fees required under the Affordable Care Act (ACA) to help fund the Patient-Centered Outcomes Research Institute (PCORI), some International Foundation members have been asking about short plan years. Self-insured plan sponsors will report and pay PCORI fees once […]
During Affordable Care Act (ACA) reporting season, some employers wonder whether reporting on 1095-C forms is required for retirees receiving employer-provided health coverage. Internal Revenue Code Section 6055 requires every provider of minimum essential coverage to report coverage information to the Internal […]