Regional Vice President of Sales The Retirement Plan Company
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Bates & Company, Inc.
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AimPoint Pension
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Loan & Distribution Specialist AimPoint Pension
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Defined Benefit Combo Cash Balance Compliance Consultant Loren D. Stark Company (LDSCO)
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Compass
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ACA Reporting Requirements for Carriers and Employers (Part 4 of 24): Highlights from the Draft 2015 Instructions for Forms 1094-C and 1095-C
Mintz Levin [Guidance Overview] Aug. 10, 2015 "The draft 2015 Instructions do not deviate radically from the 2014 Instructions. They do, however, contain some important clarifications.... [1] Extensions and waivers ... [2] Increased penalties ... [3] Clarification of 98% offer method ... [4] 'Plan Start Month' indicator box ... [5] Multiemployer plan relief ... [6] Offers of COBRA coverage ... [7] Smoothing of employee premiums ... [8] ALE determination transition rule ... [9] Breaks in service/leaves of absence." |
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