Pentegra |
United 401(k) Plans, Inc. |
Nicholas Pension Consultants |
Central Pension Fund of the IUOE |
Retirement, LLC |
Trucker Huss, A Professional Corporation |
Bates & Company |
Jr Retirement Plan Administrator/ Administrative Assistant Hochheiser Deutsch & Co, Inc. |
Retirement Plan Relationship Manager ERISA Services, Inc. |
Nova 401(k) Associates |
Carpenter Morse Group |
Retirement Plan Legal Specialist Pentegra |
Central Pension Fund of the IUOE |
Defined Benefit Calculation Specialist/Actuary The Angell Pension Group, Inc. |
Compass Retirement Consulting Group, Inc. |
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Final ACA Reporting Forms Include Some Changes from Proposed Versions Smith, Gambrell & Russell, LLP ![]() [Guidance Overview] Feb. 24, 2015 "The instructions to the final Forms 1094-C and 1095-C include several important clarifications and changes from the draft version of the instructions. For example, the final instructions clarify that an ALEM may use Form 1095-C to report with respect to non-employees enrolled in self-funded coverage (e.g., retirees and COBRA beneficiaries). The draft instructions would have required the ALEM to use Forms 1094-B and 1095-B for non-employee participants. This change allows ALEMs to satisfy all of their reporting obligations using Forms 1094-C and 1095-C." |
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