IRS Releases Draft Forms for Employer Reporting of Health Coverage

In July the Internal Revenue Service (IRS) released draft versions of forms that employers will use to report information under Sections 6055 and 6056 about the health insurance coverage they provide to their employees.  These forms are draft only and should not be filed with the IRS.

The following draft forms are available, and can be found here.

  • Form 1094-B: Transmittal of Health Coverage Information Returns;
  • Form 1095-B: Health Coverage;
  • Form 1094-C: Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Return;
  • Form 1095-C: Employer-Provided Health Insurance Offer and Coverage

Forms 1094-C and 1095-C will be used by large employers that are reporting under Code Section 6056.  Forms 1094-B and 1095-B will be used by health insurance insurers/carriers, self-insured plan sponsors that are not large employers, multiemployer plan sponsors, and providers of government sponsored coverage under Section 6055.  But be careful, because a reporting entity that is reporting under 6055 as a large employer will file under a combined reporting method, using forms 1094-C and 1095-C.

Instructions for the forms can be found here.

For more information, take a look at the bulletin below, and feel free to contact us.

IRS Releases Draft Forms for Employer Reporting of Health Coverage

Read More

DOL’s Proposed Rule to Expand FMLA Protections for Same-sex Spouses

The Family and Medical Leave Act (FMLA) allows certain employees of covered employers to take unpaid, job-protected leave for specified family and medical reasons.  While there are federal guidelines, each state is free to make its own rules regarding FMLA.

On June 20, 2014, the Department of Labor issued a proposed rule that would expand the protections and revise the definition under FMLA.

In particular, there would be a “place of celebration” rule instead of a “state of residence rule” to ensure that all legally married couples will have consistent FMLA rights.

The proposed rule also expressly includes same-sex marriages, to go along with common-law marriages.

This is a rule that will have a large impact on many employers and is important to understand.  You can read more in the bulletin below.

Proposed Rule Expands FMLA Protections for Same-sex Spouses

Read More