Breaking Controlled Group- Delayed Impact?

[Flyboyjohn]

2 related corps each have fewer than 50 FT & FTEs for 2014 but collectively have more than 50 so they're ALEs for 2015.

We break the controlled group by changes in ownership this week.

Seems like they're still considered ALEs for all of 2015 (which as a practical matter just means they're required to issue the Forms 1095-C since they'll be "mid-size" for penalty purposes).

Anybody know of a way to make them not ALEs for 2015?

Thanks

[Peter Gulia]

Could the deal-makers first (or simultaneously) reorganize each corporation as a limited-liability company or limited-liability partnership, and then adjust the nuances of capital interests, loss interests, and income interests so that there's insufficient shared ownership?

[jpod]

The employer mandate threshold for 2015 is 100, not 50.

[Flyboyjohn]

Peter- the question isn't about how to break the controlled group, the question has to do with whether the newly "unrelated" employers are still treated as "Applicable Large Employers" for 2015.

jpod- yes, I realize that their 50-99 mid-size status might exempt them from the employer mandate penalties for 2015 (if they meet the conditions) but mid-size employers are not exempt from the Form 1095-C reporting for 2015