"It is important for ALEs and employer sponsors of self-insured group health plans to note that although the IRS has proposed a good faith compliance standard for the 2015 filing cycle, the type of documentation necessary to prove qualification for this good faith standard in the event of an audit is unknown. Additionally, the good faith compliance standard does not apply to late filings.... Carriers, self-insured plans, and ALEs required to file Forms 1094 and 1095 will be required to use a new electronic filing system for these filings."