2025 Overview of ACA Reporting Requirements

In this webinar, Stacy H. Barrow, Esq. provides an overview of ACA reporting requirements applicable to large employers and self-insured plans. Stacy will review the new electronic reporting requirements and the various reporting forms (1094-B, 1095-B, 1094-C, and 1095-C), indicator codes, and affordability safe harbors. Other topics covered in this webinar include reporting for waiting periods / initial measurement periods, COBRA participants and post-employment coverage, and correcting reporting mistakes. Stacy will also address common questions and provide best practices.

Key takeaways include:

1. How to complete the reporting forms for calendar year 2024 reporting (due in first quarter 2025);

2. Which indicator codes and safe harbors apply to various employment situations (e.g., waiting periods, cost changes, employment status changes);

3. How to address other situations, such as opt-out payments, union employees, conditional offers of coverage to spouses, and ICHRAs.