EBIA Weekly Newsletter

IRS Updates Procedures for Letter Rulings, Determination Letters, and Other Guidance

   January 11, 2018

Rev. Procs. 2018-1 and 2018-4, 2018-1 I.R.B. 1 and 146 (Jan. 2, 2018) Available at https://www.irs.gov/pub/irs-irbs/irb18-01.pdf The IRS has updated and restated its revenue procedures governing letter rulings, determination letters, and other guidance, including guidance about employee benefit plans. These revenue procedures supersede their 2017 counterparts (see our Checkpoint Read More

What Are the Deadlines for Forms 1094-C and 1095-C in 2018?    

   January 11, 2018

QUESTION: Our company is an applicable large employer (ALE) that sponsors a fully insured group health plan. We know we have to file Forms 1094-C and 1095-C for the 2017 calendar year. When are these forms due? ANSWER: ALEs must report to the IRS whether they offered their full-time employees and these employees’ dependents the … Read More

EBIA’s Form 1094/1095 Workbook—Now Updated for 2017

   January 4, 2018

Reporting health coverage information on Forms 1094 and 1095 is still mandatory for 2017. The reporting obligations of employers and coverage providers are complex, and the potential penalties are large. Let EBIA help you get ready with our Form 1094/1095 Workbook for Employers and Advisors, which has now been updated for 2017. The practical analysis … Read More