An employer with a self-funded or level funded plan is deemed to be the issuer of the employee’s health insurance policy by the IRS and required to report the Minimum Essential Coverage (MEC) they offered their employees throughout the year. If an employer is not considered to be an ALE (an entity that employed on average 50 or more full-time employees or full-time employee equivalents during the year), this reporting is done using Forms 1094/1095-B.

Note: Employers with fully insured plans and less than 50 full-time employees are not subject to the 1094/1095-B reporting and do not need to attend this webinar.

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