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What company provides 1095 in a merger?

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Seller is a sub. of holding company.  Holding company sponsors the health plan that seller's employees participate in.  Purchaser buys seller from holding company and merges seller into purchaser. 

My thought is tat seller employees, who are merged into purchaser post-close, receive 2 1095s: 1 from holding company that sponsored health plan pre-merger and 1 from purchaser? 

Does this sound correct?  Thank you so much in advance! 

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I agree.  I think that's pretty clear in your situation assuming that both Holding and Purchaser are ALEs.

The harder situation is where Company A purchases all of Company B mid-year, and all of the remaining Company B employees join the Company A entity/EIN (with no remaining Company B entity/EIN going forward).  In that situation, I'm sympathetic to the argument that if Company A is providing a single consolidated Form W-2 under the successor employer rules, there can also be a single consolidated Form 1095-C from Company A for the legacy Company B employees (and only one Form 1094-C, coming only from Company A).

I can't find any guidance to confirm that, but it seems like a reasonable position because the §6055 and §6056 rules borrow so heavily from the W-2 rules.

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It depends on the situation. For example, each employer member of a controlled group must complete and file its own 1095-Cs. If the subsidiary was an employer member of the seller's controlled group, they should have been filing their own 1095-Cs, and that would continue if they became an employer member of the buyer's controlled group. The only thing that would have changed is the plan in which the acquired company's employees were covered.

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