Fall 2015 Issue of Horizons

5. Months the employee was enrolled in your coverage 6. Months the employer met an affordability safe harbor with respect to an employee and whether other relief applies for an employee for a month 7. If the employer offers a self-insured plan, information about the covered individuals enrolled in the plan, by month What information will employers need to file Form 1094-C? 1. Identifying information for your organization 2. Information about whether you offered coverage to 70% of your full-time employees and their dependents in 2015. (After 2015, this threshold changes to 95%)

3. For the authoritative transmittal a) Total number of Forms 1095-C you issued to employees b) Information about members of the aggregated applicable large employer group, if any c) Full-time employee counts by month d) Total employee counts by month e) Whether you are eligible for certain transition relief.

RubinBrown’s Healthcare Services Group RubinBrown’s Healthcare Services Group provides a broad array of services to a diverse group of clients in the healthcare industry including hospitals, physician practices, multi-site medical groups and non-profit health organizations.

Tom Zetlmeisl, CPA, CFE, CFF, CGMA— St. Louis Partner-In-Charge Healthcare Services Group 314.290.3395 thomas.zetlmeisl@rubinbrown.com

Greg Osborn, CPA, CGMA — Denver Partner Healthcare Services Group 303.952.1250 greg.osborn@rubinbrown.com

Kristin Bettorf, CPA — St. Louis Partner & Vice Chair Healthcare Services Group 314.290.3416 kristin.bettorf@rubinbrown.com

Mary Ramm, CPA — Kansas City Partner Healthcare Services Group 913.499.4406 mary.ramm@rubinbrown.com

www.RubinBrown.com | page 63