ACA Reporting - Employee Who Worked Part of January 2015

[rocknrolls2]

Company B is merged into a subsidiary of Company A in January 2015. For the employees whose employment is terminated as of the closing date in mid-January, is there an obligation to do 1095-C reporting as to them?

[Flyboyjohn]

Only if they were "full-time" for the month of January. If you're using the monthly measurement method it'll hinge on whether they worked 130 hours. If you're using the look back measurement method and January is part of the stability period then you determine whether they were deemed to be full-time for the stability period.