"[T]he decision by the regulators to also use Form 1095-C to both solicit information relating to compliance with the ACA's individual responsibility rules and to collect information necessary to administer premium tax subsidies has made the form more complicated than many had hoped or expected. This is particularly true in the case of reporting for employees with less than full months of coverage. This [article] explains the rules that apply when reporting offers of coverage for mid-month hires, re-hires and terminations"