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 healthcare.gov or kff.org/health-reform. (Click on Related Information, at right, for these and other page links.)
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