"Preparing for Employer Shared Responsibility tax reporting ... Reporting coverage for employees ... Reporting coverage for retirees and COBRA or other non-employees.... Qualifying offer and 98% offer methods ... New limited temporary small employer safe harbors for offering certain health insurance reimbursement accounts ... Recent retiree medical litigation following the Supreme Court's decision in M&G Polymers USA, LLC v. Tackett ... Evolving families and beneficiary designations."