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ACA Information Returns (AIR) Working Group Meeting: Voluntary Year Commonly Asked Technical Question (PDF)
Internal Revenue Service [IRS] 
[Guidance Overview] Aug. 25, 2015
29 presentation slides, dated Aug. 25, 2015. "This is the eighth AIR working group webinar; previous sessions have provided an overview of the ACA Information Returns program, electronic filing requirements (e.g. forms, schemas, and business rules), Publications 5164 and 5165, and the Employer Information Reporting Scenarios. This session will focus on reviewing topics that address voluntary year commonly asked technical questions."
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