"While the final instructions for the most part track the requirements of the draft instructions ... they include the following significant changes: [1] Simpler reporting of coverage offered under a multiemployer plan in 2015 ... [2] COBRA elected by terminated employees need not be reported ... [3] HRA coverage need not be reported if employee is also covered by employer's medical plan ... [4] Filing extension ... [5] Waiver from electronic filing requirement ... [6] Corrected returns."