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Healthcare Reform

The Board of Pensions continues to monitor, assess, and implement all applicable provisions of the Patient Protection and Affordable Care Act (ACA) seven years into its implementation. Whether you are an employer or a member, the Board is committed to helping you understand your options and responsibilities under the law.
For a summary of the key provisions of the ACA that affect the Board of Pensions, PC(USA) employers, and covered members, go to the ACA Requirements page (see link at left) or refer to the Affordable Care Act (ACA) Timeline (see Healthcare Reform Resources box, below). For a list of IRS updates to the ACA, with links to related information, refer to IRS Updates.

For a more in-depth look at the ACA or the Health Insurance Marketplace, visit or (Click on Related Information, at right, for these and other page links.)
Healthcare Reform Resources

Affordable Care Act (ACA) Timeline

For employers and employees, a chronological listing of key ACA provisions affecting PC(USA) employers, employees, and the Board

Preparing for the Employer Mandate: Requirements for Large Employers To Provide Health Coverage

For employers, to determine if your organization may be a large employer

Worksheet To Determine Total Employee Count

For employers, to calculate total full-time equivalent employees for the employer mandate

ACA Reporting Requirements: Who, What, When? Webinar

​For employers, to help your organization understand its responsibilities under the ACA to report the health plan coverage you offer — and do not offer — your employees

IRS Updates

The ACA is a complex area of law that is still evolving. The IRS periodically updates or clarifies certain provisions of the ACA. As it does, the Board will make every effort to timely update this page.

The Employer Mandate: New Reporting Requirement

Under the Affordable Care Act, employers with 50 or more full-time employees or full-time equivalents must provide information to the IRS about the health plan coverage they offer — and do not offer — their employees. The webinar below explains which reports employers must file and which reports the Board, as the plan sponsor, must submit. Employee statements also must be distributed.

ACA Reporting Requirements: Who, What, When? Webinar

Form 1094-B    Instructions

Form 1095-B    Instructions

Form 1094-C    Instructions

Form 1095-C    Instructions