Overview of ACA Reporting Requirements

In this webinar Stacy H. Barrow, Esq. provides an overview of 2025 ACA reporting requirements that are applicable to both large employers and self-insured plans. Stacy will review the new relief from furnishing forms to employees, the electronic reporting requirements, and the various reporting forms (1094-B, 1095-B, 1094-C, and 1095-C), indicator codes and affordability safe harbors that apply. Other topics covered in this webinar include how to report for waiting periods / initial measurement periods, COBRA participants and post-employment coverage, and how to correct 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 2025 reporting (due 1Q2026).
2. Which indicator codes and safe harbors apply to various employment situations (e.g., waiting periods, changes in cost, changes in employment status).
3. How to address other situations, such as union employees, conditional offers of coverage to spouses, and ICHRAs.