Affordable Care Act Information for Employers

The DGA–Producer Health Plan (the “Health Plan”) is providing the information on this page to assist all signatory producers in complying with the Patient Protection and Affordable Care Act (“ACA”) (for more information, go to dol.govagencies/ebsa/laws-and-regulations/laws/affordable-care-act).

Updated Information on ACA Employer Reporting Requirements

Updated: December 22, 2020

The following gives important updated information about new annual employer reporting requirements imposed by the Affordable Care Act.

Overview

• Large employers are required by IRS Section 6056 to complete IRS Forms 1094-C and 1095-C to report information on 2020 coverage necessary for enforcement of the ACA’s employer mandate.
• The Health Plan will not handle the filing or furnishing of any forms under Section 6056 on behalf of any contributing employer.
• Each employer is responsible for compliance with ACA requirements with regard to its employees.

2020 Instructions and Good Faith Compliance Standard

1. The IRS permits employers who are relying upon the multiemployer interim rule relief for an employee to:
   • Enter code 1H (no offer of coverage) on line 14 of Form 1095-C and
   • Enter code 2E (multiemployer interim guidance) on line 16 of Form 1095-C.
2. The bulleted information below should assist employers in confirming their entitlement to multiemployer interim guidance. The Health Plan:
   • Offers minimum value coverage;
   • Offers coverage to dependent children through the end of the month in which he/she turns age 26; and
   • Imposes no premium on employee-only coverage and is affordable.

Questions

Download the printable version of this page with Frequently Asked Questions.

For more specific information on the reporting, please review the final 2020 Forms 1094-C and 1095-C, along with the IRS instructions for those Forms, with your attorneys and advisors.

You may obtain copies of the Forms and instructions on www.irs.gov.

If you have further questions about Health Plan benefits, please contact ACAquestions@dgaplans.org.

The obligation to comply with the Affordable Care Act’s Employer Mandate ultimately rests with the contributing employer, not the Health Plan.

This notice is not intended to offer advice on the employer mandate or the reporting requirements under ACA, and the Health Plan is not responsible for providing any such advice. The Health Plan also is not responsible for any penalties that may be assessed for reporting or furnishing statements under Section 6056.