"If you are an employer that sponsors a self-insured plan, you should check with your third-party administrator to determine whether it will be reporting on your behalf. Even if your third-party administrator is submitting the information, it may ask you to determine the number of lives to be reported.... [F]or this purpose, a 'covered life' is not the relevant number of your employees, but the total number of individuals (including dependents) covered under your plan."  MORE >>