"Less than a month before the November 15, 2014, reporting deadline, CMS finally released the form that health insurers and plan sponsors of self-funded major medical plans may use to report the number of persons enrolled in their health plan.... Plans have the option to pay: [1] the entire 2014 benefit year contribution in one payment no later than January 15, 2015 reflecting $63.00 per covered life; or [2] in two separate payments for the 2014 benefit year, with the first remittance due by January 15, 2015 reflecting $52.50 per covered life, and the second remittance due by November 15, 2015 reflecting $10.50 per covered life. NOTE: The fee is not payable now. Regardless of which option is selected, the first payment is not due until January 15, 2015."