"[An employer, other than an applicable large employer (ALE),] who maintained a prohibited premium reimbursement arrangement in 2014 must terminate such arrangement before July 1, 2015 in order to avoid penalties under section 4980H.... ALEs who maintained a prohibited premium reimbursement arrangement in 2014 will be required to self-report this violation on Form 8928, but depending on the circumstances no penalty may be owed. Such reporting will also be required in 2015 unless the employer terminated the arrangement effective December 31, 2014."