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Page References

Incoming links Outgoing links
UBACA
UBACA

Version management

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!!!UBACA – Affordable Care Act Report
!UBACA – Affordable Care Act Report
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If IBACA has ACA categories that are using the ACA Hours Rule 'Look-Back' rule, then the time accumulated from the months that have been defined as the Look Back period will be used to create the average hours, for the hours worked, for the month defined.
If IBACA has ACA categories that are using the ACA Hours Rule Look-Back, then the time accumulated from the months that have been defined as the Look Back period will be used to create the average hours for the hours worked for the month specified.
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UBACA will only process employees whose assignment employment status is Active, Pending, Leave, Unpaid Leave, Retired, Cobra and Terminated (up to the month of termination).
UBACA will only process employees whose assignment employment status is associated to the Status Types Active, Pending, Leave or Unpaid Leave.
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This report will generate a Microsoft Excel spreadsheet. This allows users to sort, manipulate and/or analyze data in the records.
|If the option Generate for 1095C is set to YES, then all employees in the selected Entity will be included in the report, __filters are ignored__, and the results are saved to the database for reporting at year-end. If you have previously processed a month with this flag set to YES, then subsequent runs with the flag to NO will just report the data (again) and will not re-compute the data.\\ \\The only intent of this toggle is to provide a performance aid in the scenario where you need to run the UBACA report for multiple groups of people, but want to only show subsets of employees. Once there is a record for any employee with the “Final” toggle turned on, UBACA does not go through the data for that month, but rather simply reports on the data that is in the database.\\ \\You __do not__ need to run UBACA with this toggle on in order to produce 1095C/1094C output.
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Exception messages can be viewed in the Excel spreadsheet and Exception messages can always be viewed in DMEX, VMEXF, VMEX and RMEX.
This report will generate a Microsoft Excel spreadsheet. If the option ‘Print Cover Page’ = Yes, then exception messages can be viewed in the spread sheet. Exception messages are always viewable in DMEX/VMEXF/VMEX/RMEX.
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__UBACA Report Criteria__
||Field||Description|
|Entity |Mandatory. Run UBACA for only one Entity at a time.
|Year | Enter the year to report on
|Month | Enter the month to report on
|Use Eligibilty Date| Default (empty) is No. If this field is set to Yes, the Eligibility Start/End dates will be used to determine when an employee is covered by a plan, rather than the Effective and Expiry dates. \\ \\Although this may suit an organization's set up better, note that there is no constraint or guarantee that eligibility dates are contiguous, without gaps or without overlap. If this parameter is defined, then only those records with the eligibility dates filled in will be reviewed.
|Exception Level|Defines the level of detail to be printed.
__Report Parameters & Filters__
||Report Parameters||
|Entity |You must enter one entity. UBACA only runs for one Entity at a time.(Mandatory)
|Year | Enter the year that you want to report on
|Month | Enter the month that you want to report on
|Use Eligibilty Date| Default (empty) is No. If you set this to Yes, then the eligibility start/end dates will be used to determine when an employee is covered by a plan, rather than the effective and expiry dates. This may suit your set up better, but not that there is no constraint or guarantee that eligibility dates are contiguous, without gaps or without overlap. If you select this parameter, then only those records with the eligibility dates filled in will be reviewed.
|Generate for 1095C | No/Yes. If set to YES, all report filters are ignored and all employees will be processed by UBACA. If set to NO, then report filters can be used to select subsets of employees. If you have previously processed a month with YES, then running with NO will simply report on the data previously saved. You can always replace the saved data by running again with YES. See the detail above on the intent of this toggle.\\Recommendation: Leave it as NO unless you have a requirement to provide UBACA reports for different subsets of employees
|Print Cover Page | This parameter has been removed. It’s original intent was to suppress the cover page from the report, but since it has been moved to a different tab, there is no need to do this anymore.
||Report Filters||
The results from UBACA will be displayed in a MS Excel (XLSX) spreadsheet. This allows for users to sort or otherwise manipulate or analyze data in the records.
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There are three tabs at the bottom of the spreadsheet:\\The __PARAMETERS__ tab will show the report parameters that were selected in UBACA
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There are three tabs at the bottom of the spreadsheet:
* The __PARAMETERS__ tab will show the report parameters that were selected in UBACA
* The __RUN LOG__ tab will show the execution trace and other diagnostic messages
* The __REPORT__ tab will show the data in the report
\\
The __RUN LOG__ tab will show the execution trace and other diagnostic message
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The __REPORT__ tab will show the data in the report in the same manner as this example
\\ \\
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|Full Time| The determination if an employee is full time or part time is made based on the Hours worked in the Hours field. If the hours are less than 130, then for ACA reporting purposes, the employee is Part Time. Example: there will be a No in this field.
|Hours| If the IBACA ACA Hours Rule is 'Monthly Measurement' these are the hours worked in the month being reported. If the rule is 'Look-Back', then this number will represent the average hours worked during the look-back period, defined in the 'Lookback Months' field.
|Full Time| The determination as to whether the employee is full time or part time is made based on the Hours worked in the Hours field. If the hours are less than 130, then for the purpose of the ACA report, the employee is Part Time, e.g. there will be a No in this field.
|Hours| If the IBACA ACA Hours Rule is Monthly measurement then these are the hours worked in the month being executed. If the rule is Look-Back, then this number will represent the average hours worked during the look-back period defined in the Lookback Months field.
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|Enrolled Plan| This is the medical benefit plan the employee is actually enrolled in on [IBEN]
|Enrolled Coverage| This is the medical benefit plan coverage the employee is enrolled in on [IBEN]
|Line 14 Code| This is the Line 14 code relating to the employee for the reported month
|Line 16 Code | This is the Line 16 code relating to the employee for the reported month
|Offered Plan|This is the medical plan that has the lowest cost for the employee. This __may not__ be the same as the enrolled plan, as this information is coming from [IBSC].
|Offered Coverage| This is the medical plan's self-only coverage that has the lowest cost for the employee. This __may not__ be the same as the enrolled plan, as this information is coming from [IBSC].
|Coverage Rate | This is derived from the 'ACA Monthly EE Prem' field on IBPN, 'Coverage' tab, with the ACA Min. Value Self toggle. This will be the same for all employees enrolled in the same Plan on IBSC.
|Affordability | This is derived by the UBACA calculations. The Yes/No option in this column is determined by the calculation done by UBACA.  If 9.86% of the Wage Rate is less than the Cost, then the plan is not affordable and a No is populated in this field. \\
|Enrolled Plan/Covg | This is the medical benefit plan and coverage the employee is actually enrolled in
|Line 14 Code| This is the line 14 code relating to the employee this month (see the list on page 23)
|Line 16 Code | This is the line 16 code relating to the employee this month (see the list on page 24)
|Covered Plan/Covg| This is derived from the ACA Monthly EE Prem field in the ACA coverage.
|Coverage Rate | This is derived from the ACA Monthly EE Prem field in the ACA coverage.
|Affordability | The Yes/No option in this column is selected by the result of a calculation done by UBACA. If 9.5% of the Wage Rate is less than the Cost, then the plan is not affordable and a No is entered in this field.
If the plan is self-insured and the employee has dependent children, this information will be shown on the report. Up to 4 dependents can be shown on the report. All dependents are stored in the database and will be reported on the 1095C report, and are shown on the VBACAE screen.
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If a plan is self-insured and the employee has dependent children, this information will be shown on the report. Up to 4 dependents can be shown on the report. All dependents are stored in the database and will be reported on the 1095C report, and are shown on the VBACAE form.
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The [VBACAE] is an employee form where the results of UBACA computations can be viewed. The UBACA report and 1094C/1095C reports get their data by reading this information.
The [VBACAE] is an employee screen where the results of UBACA computations can be viewed. The UBACA report and 1094C/1095C reports get their data by reading this information.
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!IBACAE - Define ACA Monthly data by EE
Data can be manually corrected in IBACAE, except for the Final toggle.
The 1094C and 1095C reports read this data and does no further computations. Consequently, what you see in the VBACAE/IBACAE forms represent what will be output. \\
The Year and Month are derived from the Year (YYYY) and Month (MM) fields in UBACA.
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__IMPORTANT NOTE:__ There are no edits on this form beyond the basics required for database integrity. Users can enter any values they wish, including linking employee contacts who may not be associated to the ACA-identified health plan.
The ACA Category is read from the employee’s Group screen or assignment if an override has been entered there.
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* The Year and Month fields are derived from the Year (YYYY) and Month (MM) fields on UBACA.
Enrolled in Plan/Coverage will show the current enrollment of the employee in the medical plan and coverage (if any).
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* The ACA Category is read from the employee’s Group form or from the Assignment form, if an override exists.
Line 14 box may contain one of the following codes, and will be printed in the 1095C accordingly:
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* The 'Enrolled in Plan/Coverage' field will show the current enrollment of the employee in the medical plan and coverage, if any. \\ \\
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__The Line 14 box__ may contain one of the following codes, and will be printed on the 1095C accordingly:
* Logic enhanced in switching 1E to 1A when ACA Wage Rule = 'PL'. Only switch to 1E if Offered Coverage is also 1E and it's ACA Monthly EE Prem <= 9.5% of federal poverty line.
*1A. Qualifying Offer: Minimum essential coverage providing minimum value offered to full-time employee with employee contribution for self-only coverage equal to or less than 9.5% mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s).
*1B. Minimum essential coverage providing minimum value offered to employee only.
*1C. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) (not spouse).
*1D. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse (not dependent(s)).
*1E. Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) and spouse.
*1F. Minimum essential coverage NOT providing minimum value offered to employee, or employee and spouse or dependent(s), or employee, spouse and dependents.
*1G. Offer of coverage to employee who was not a full-time employee for any month of the calendar year and who enrolled in self-insured coverage for one or more months of the calendar year.
*1H. No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage). This is set on IEAS.
*1I. Qualifying Offer Transition Relief 2015: Employee (and spouse or dependents) received no offer of coverage, received an offer that is not a qualifying offer, or received a qualifying offer for less than 12 months. This is set on IEAS.
Code 1F, above, is not currently set by the UBACA function and would need to be set manually in IBACAE.
\\ \\ \\
Line 16 box may contain one of the following codes, and will be printed in the 1095C accordingly:
*2A. Employee not employed during the month.
*2B. Employee not a full-time employee
*2C. Employee enrolled in coverage offered.
*2D. Employee in a section 4980H(b) Limited Non-Assessment Period. Enter code 2D for any month during which an employee is in a Limited Non-Assessment Period for section 4980H(b).
*2E. Multiemployer interim rule relief. Enter code 2E for any month for which the multiemployer interim guidance applies for that employee.
*2F. Section 4980H affordability Form W-2 safe harbor.
*2G. Section 4980H affordability federal poverty line safe harbor.
*2H. Section 4980H affordability rate of pay safe harbor.
2D and 2E, above, are not currently set by the UBACA function and would need to be set manually in IBACAE.
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The ACA Period is populated by UBACA only when a look-back measurement period is selected for the employee. The options are:
*Administration Period
*Initial Period
**For new hires, starting on the fourth full calendar month to the end of the Lookback month
*Non Assessment Period
**For new hires, their first partial month and the first three full calendar months
*Stability Period
**A full time employee is put into a stability period and will remain so for a year, based upon the date that is stamped in IEEI. To remove them from a stability period, clear out this date. When an employee is in a stability period, no computations are made with regard to hours worked or wage – as the previous month’s values will be used.
*Standard measurement Period
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||Code||Description
|1A|Qualifying Offer: Minimum essential coverage providing minimum value offered to a full-time employee with employee contribution for self-only coverage equal to or less than 9.5% mainland single federal poverty line and at least minimum essential coverage offered to spouse and dependent(s).
|1B|Minimum essential coverage providing minimum value offered to employee only.
|1C|Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s), (not spouse).
|1D|Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to spouse, (not dependent(s)).
|1E|Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage offered to dependent(s) and spouse.
|1F|Minimum essential coverage NOT providing minimum value offered to employee, or employee and spouse or dependent(s), or employee, spouse and dependents.\\NOTE: Code 1F is not currently set by the UBACA process and must be manually set on IBACAE.
|1G|Offer of coverage to employee who was not a full-time employee for any month of the calendar year, and who enrolled in self-insured coverage for one or more months of the calendar year.
|1H|No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage). This is set on [IEAS].\\NOTE: An employee who is Terminated and offered a COBRA/Retiree continuation coverage would have Line 14 = 1H and Line 16 = 2B during the fist month of retirement (transition from Active to Retiree). During the month that the employee is a Retireee for the whole month, Line 14 = 1H and Line 16 = 2A.
|1J|Minimum essential coverage providing minimum value offered to employee and at least minimum essential coverage conditionally offered to spouse, minimum essential coverage not offered to dependent(s).
|1K|Minimum essential coverage providing minimum value offered to employee, at least minimum essential coverage offered to dependent(s), and at least minimum essential coverage conditionally offered to spouse.
Covered by Plan/Coverage will display the ACA Minimum Value Self benefit plan and coverage.
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\\
__The Line 16__ box may contain one of the following codes, and will be printed in the 1095C accordingly:
|2A|Employee was not employed during the month
|2B|Employee is not a full-time employee
|2C|Employee is enrolled in coverage offered
|2D|Employee in a section 4980H(b) Limited Non-Assessment Period. Enter code 2D for any month during which an employee is in a Limited Non-Assessment Period for section 4980H(b).
|2E|Multi-employer interim rule relief. Enter code 2E for any month that the multi-employer interim guidance applies for the employee.
|2F|Section 4980H affordability Form W-2 safe harbor
|2G|Section 4980H affordability federal poverty line safe harbor
|2H|Section 4980H affordability rate of pay safe harbor
Coverage Rate is the coverage premium rate from IBPN.
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2D and 2E, above, are not currently set by the UBACA process and must be manually entered in IBACAE. \\
Wage Rate is derived from the source indicated in IBACA.
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__IMPORTANT NOTE:__ Line 16 will be blank for any month that the ALE member did not offer minimum essential coverage to at least 95% of its full-time employees and their dependents. \\ \\
Hours will hold the average hours for the month or for the lookback period.
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The 'ACA Period' is populated by UBACA only when a look-back measurement period is selected for the employee. The options are:
||ACA Period||Description
|Administration Period| For ongoing employees, this is the period following the end of the measurement period and ending immediately before the stability period.
|Initial Period|For new hires, starting on the fourth full calendar month to the end of the Lookback month.
|Non Assessment Period|For new hires, their first partial month and their first three full calendar months.
|Stability Period|A full time employee is put into a stability period for the duration of one year, based upon the date that is stamped in IEEI. To remove an employee from a stability period, remove this date. When an employee is in a stability period, no computations are made to hours worked or wages, as the previous month’s values will be used. NOTE: After completing the previous year for Look Back category, this date will be used going forward.
|Standard Measurement Period|A period defined by the employer of at least three consecutive months, but not more than 12 consecutive months, used as a part of the Look Back measurement period.|
FT will be toggled on if UBACA determines that the employee is Full Time, e.g. has worked an average of more than 130 hours per month.
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* 'Offered Plan/Coverage' will show the medical plan/coverage that has the lowest cost, offered to the employee.
The lower section of this screen will show any dependents if the plan is designated as ACA Self Insured in IBPN and there are dependents entered in IECT as Dependents in the Contact Type field and the dependents are associated with the Medical plan in IBRA at a coverage rate greater than 0 (or null).
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* 'Coverage Rate' is the ACA Monthly EE Premium of the plan/coverage that has the lowest cost, offered to the employee.
Note: When UBACA is run for with the 1095C option as Yes, it can be run again for the same month/year with the 1095C option as No. This will generate a spreadsheet using the data from the first 1095C run that was saved to the table, and will not re-calculate the data.
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* 'Wage Rate' is the rate of pay considered by ACA, depending on the ACA Wage Rule.
Also: when UBACA is run for months that are in an employee’s Stability Period, no data is recalculated by UBACA, current data for the month will be copied from the data generated when the stability period was first initiated. 
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* 'Hours' is the calculated ACA worked hours, based on the ACA Hours Rule.
!Determining Line 14 and Line 16 Codes
The UBACA program, upon reviewing your employee data, will determine the Line14 and Line16 Codes for use in the 1094C/1095C forms and file. The codes below reflect the order that they are determined
[{Table
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* 'FT' will be toggled ON if UBACA determines that the employee is Full Time (has worked an average of more than 130 hours per month).
||SITUATION|| Line 14 Code || Line 16 Code
| a) IEAS Excluded flag is set to any value. | Value comes from IEAS (IH or 1I)| blank
| b) Employee is terminated prior to the first of the month and they are not in an employment status of COBRA or Retiree type. | 1H | 2A
| c) Employee is hired this month and is therefore in the initial measurement period. | 1H | 2D
| d) Employee (Cobra/Retiree) is enrolled in a benefit plan | Value comes from IBPN coverage(1A, 1B, 1C, 1D, 1E, 1G, 1H) | Determined below
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The lower section of this form will show any dependents if:
* The plan is designated as ACA Self Insured in IBPN, and
* There are dependents defined on IECT with the 'Dependent' field set to YES, and
* The dependents are associated with the Medical plan on IBRA at a coverage rate greater than 0 (or null).
| e) Employee (not Cobra/Retiree) is enrolled in a IBPN coverage defined with 1E, but wage rule is set to Federal Poverty Line (FPL) | 1A | Determined below
| f) Employee (not Cobra/Retiree) is enrolled in a IBPN coverage, is not full time, and the policy is a Self-Insured policy | 1G | Determined below
| g) Employee (not Cobra/Retiree) is not offered any plan from the IBSC | 1H | Determined below
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__NOTE__: When UBACA is run for the months that are in an employee’s Stability Period, no data is recalculated by UBACA. Current data for the month will be copied from the data generated when the stability period was first initiated.
| h) Employee (not Cobra/Retiree) is enrolled in a benefit plan | Value comes from IBPN coverage(1A, 1B, 1C, 1D, 1E, 1G, 1H) | Determined below
| i) Employee is in a Non Assessment Period, Initial Period or Administration Period | Previously determined | 2D
| j) Employee is enrolled in any benefit plan (not only the minimum value self-only offer) | Previously determined | 2C
| k) Employee (not Cobra/Retiree) is not full time and not enrolled in the minimum coverage offered (may be other coverage) | Previously determined | 2B
| l) Employee is offered coverage deemed affordable according to the Form W2 Wages rule, but is not enrolled in any plan | Previously determined | 2F
| m) Employee is offered coverage deemed affordable according to the Federal Poverty Line rule, but is not enrolled in any plan | Previously determined | 2G
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__NOTE__: If the option 'Generate for 1095C' is set to YES, then all employees in the selected Entity will be included in the report, filters are ignored, and the results are saved to the database for reporting at year-end.
| n) Employee is offered coverage deemed affordable according to the Rate of pay rule, but is not enrolled in any plan | Previously determined | 2H
| o) Employee is not enrolled in a plan, and were terminated within the month and are not full time. Line 16 code is set to 2B | 1H | 2B
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If a user has previously processed a month with this option set to YES, then subsequent runs with the flag set to NO will just report the data again and __will not re-compute the data.__
The only intent of this toggle is to provide a performance aid if users need to run the UBACA report for multiple groups of people, but want to only show subsets of employees. Once there is a record for any employee with the “Final” toggle set to ON, UBACA does not go through the data for that month, but rather simply reports on the data that is in the database.
Users __do not__ need to run UBACA with this toggle set to YES in order to produce 1095C/1094C output.
This report will generate a Microsoft Excel spreadsheet. This allows users to sort, manipulate and/or analyze data in the records.
!Determining Line 14 Codes
The UBACA program will determine the Line 14 and Line 16 Codes for use in the 1094C/1095C forms and file. The codes below reflect the order that they are determined.
||SITUATION||Line 14 Code|
|IEAS Excluded flag is set to any value.|IH
|Employee is terminated prior to the first of the month and they are not in an employment status of COBRA or Retiree|1H
|Employee is hired this month and is therefore in the initial measurement period.|1H
|Employee who is terminated and offered a COBRA/Retiree continuation coverage.|1H
|Employee (not Cobra/Retiree) is enrolled in a IBPN coverage defined with 1E, but wage rule is set to Federal Poverty Line (FPL).|1A
|Employee (not Cobra/Retiree) is enrolled in a IBPN coverage, is part time for all 12 months, and the policy is a Self-Insured policy|1G will be reported on the 1095C form but may have a different value on VBACAE. This value comes from [IBPN] coverage of highest offer (1A, 1B, 1C, 1D, 1E, 1G, 1H).
|Employee (not Cobra/Retiree) is not offered any plan from [IBSC].|1H
|Employee (not Cobra/Retiree) is enrolled in a benefit plan.|This value comes from IBPN coverage of highest offer (1A, 1B, 1C, 1D, 1E, 1G, 1H).
!Determining Line 16 Codes
The UBACA program will determine the Line 14 and Line 16 Codes for use in the 1094C/1095C forms and file. The codes below reflect the order that they are determined
||SITUATION||Line 16 Code|
|IEAS Excluded flag is set to any value.|Blank
|For any month that the ALE member did not offer minimum essential coverage to at least 95% of its full-time employees and their dependents|Blank
|Employee is terminated prior to the first day of the month and they are not in an employment status of COBRA or Retireee|2A
|Employee is hired this month and is therefore in the initial measurement period.|2D
|Employee who is terminated and offered a COBRA/Retiree continuation coverage.|2A, except for the transition month, which will be 2B
|Employee is in a Non Assessment Period, Initial Period or Administration Period|2D
|Employee is enrolled in any benefit plan (not only the minimum value self-only offer)|2C
|Employee (not Cobra/Retiree) is part time and not enrolled in the minimum coverage offered (may be other coverage)|2B
|Employee is offered coverage deemed affordable according to the Form W2 Wages rule, but is not enrolled in any plan|2F
|Employee is offered coverage deemed affordable according to the Federal Poverty Line rule, but is not enrolled in any plan|2G
|Employee is offered coverage deemed affordable according to the Rate of pay rule, but is not enrolled in any plan|2H
|Employee is not enrolled in a plan, were terminated within the month and are not full time|2B
|Employee was terminated prior to this month and is not enrolled in a plan|2A
| p) Employee was terminated prior to this month and is not enrolled in a plan. Line 16 code is set to 2A | 1H | 2A
}]
This page (revision-12) was last changed on 26-Nov-2021 10:22 by Meg McFarlandTop