ADP Research Institute

Eye on Washington: Legislative Updates

Updated on May 26, 2015

IRS Issues New FAQs About ACA Employer Information Reporting: Offers of COBRA Coverage on Form 1094-C and Form 1095-C

On May 19, the Internal Revenue Service (IRS) released new “Questions and Answers” (FAQs) detailing how employers should report Offers of COBRA Coverage on Form 1094-C and Form 1095-C. This additional guidance from the IRS provides welcome information on some difficult reporting scenarios related to reporting offers of COBRA coverage.


IRS Releases 2016 HSA and HDHP Limits

May 8

On May 4, 2015, the Internal Revenue Service (IRS) via Revenue Procedure 2015-30, released limits on inflation-adjusted health savings account (HSA) contributions and high-deductible health plan (HDHP) contributions for calendar-year 2016.


Employers with Multiemployer Plans Face Unique ACA Reporting Challenges

Mar 26

Applicable large employer members contributing to a multiemployer health coverage plan face some unique coordination challenges to comply with their reporting obligations under the ACA.


Treasury Issues Initial Guidance on “Cadillac” Tax

Feb 27

On February 23, 2015, the U.S. Department of Treasury and the Internal Revenue Service (together, Treasury) released Notice 2015-16 (the Notice), which is the initial guidance on the Affordable Care Act’s Excise Tax on high-cost health coverage, informally known as the “Cadillac Tax.”


IRS Releases Final ACA Reporting Forms and Instructions

Feb 26

On February 8, 2015, the Internal Revenue Service (IRS) issued final Forms 1094-C and 1095-C for 2014, which employers will use to report health insurance coverage offered under employer-sponsored plans in accordance with Section 6056 of the Internal Revenue Code (IRC). Final Instructions were also issued.

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