Notice is required within the first 60 days of the plan year. Filing is made online at: https://www.cms.gov/Medicare/Prescription-Drug-Coverage/CreditableCoverage/CCDisclosureForm.html More detail on creditable/non-creditable coverage is included in the discussion of the […]

Every person that provides minimum essential coverage to an individual during a calendar year must file an information return reporting the coverage. Insurers generally use Form 1094- B (transmittal) to […]

Applicable Large Employers (i.e. those that are subject to the employer mandate) must report on the coverage offerings for each ‘full-time employee’ from the previous calendar year. Self-funded employers (of […]

Only applies to a health plan or other arrangement that covers employees of two or more companies that have less than 25 percent common ownership interest at any time during […]