Self-insured health plans, government-sponsored coverage, and certain other entities providing minimum essential coverage (“MEC”) must comply with new reporting requirements under Section 6055 and Section 6056 of the Patient Protection and Affordable Care Act (“PPACA”).

Section 6055 requires a report of minimum essential coverage. Section 6056 requires reporting of employer sponsored coverage for purposes of administering the Employer Shared Responsibility mandate and premium tax credits for coverage purchased in the Marketplace. A statement must be provided to each employee identified for purposes of Sections 6055 and 6056 reporting. Only applicable large employers (i.e., those with 50 or more full-time and full-time equivalent employees) are required meet the requirements of Section 6056. The same form, Form 1095-C, may be used by a self-insured plan sponsor to report the information required in both Section 6055 and Section 6056. Form 1094-C must be included with the Forms 1095-C as a transmittal.

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