"What effect does smoking status have on affordability standards for the employer? ... Should a taxpayer receive a Form 1095 if he or she is not covered? ... If an employer is fully insured, what documents do part-time employees covered on health plans need to receive? ... Do large employers that qualify for transition relief in 2015 (50-99 employees) need to send out Form 1095-C to employees even though they are not subject to penalties?"