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Changes to the 2016 IRS Form 1095-C According to the Draft Instructions
Accord 
[Guidance Overview] Aug. 29, 2016
"Part II presents the largest challenge with the Form 1095-C.... Lines 14, 15, and 16 of part II largely remain unchanged.... Line 14 has two new codes that won't be relevant to most employers.... It is vital that the Form 1095-C has accurate codes inserted for each employee for all 12 weeks.... Part III should only be completed by an employer who sponsors a self-insured plan in which the employee or another individual enrolled."
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