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The Wagner Law Group

The Wagner Law Group, A Professional Corporation, is a nationally recognized ERISA & employee benefits, estate planning, employment, labor & human resources practice. 


Established in 1996, The Wagner Law Group has 22 attorneys engaged exclusively in employee benefits, estate planning and employment law. Six of our attorneys are AV rated by Martindale-Hubbell as having very high to preeminent legal abilities and ethical standards. The firm is among the largest ERISA boutiques in the country. Our practice is national in scope, with clients in more than 40 states and several foreign countries.





Contact Info

The Wagner Law Group


  Integrity | Excellence



Tel: (617) 357-5200 

Fax: (617) 357-5250 

99 Summer Street 

13th Floor

Boston, MA 02110

Palm Beach Gardens 

Tel: (561) 293-3590
Fax: (561) 293-3591
7108 Fairway Drive
Suite 125
Palm Beach Gardens, FL 33418



Tel: (813) 603-2959

Fax: (813) 603-2961

101 East Kennedy Boulevard

Suite 2140
Tampa, FL  33602 


San Francisco

Tel: (415) 625-0002

Fax: (415) 358-8300

315 Montgomery Street

Suite 904

San Francisco, CA 94104


St. Louis

Tel: (314) 236-0065

Fax: (314) 236-5743
100 South 4th Street, Suite 550
St. Louis, MO  63102 







October 8, 2015


 Health and Welfare Law Alert




ACA Reporting Requirements for

Multiemployer Plans 





IRS has released the final forms and instructions for satisfying the reporting requirements of the Affordable Care Act ("ACA"). In particular, the final instructions offer guidance on how applicable large employers ("ALEs") should complete Form 1095-C for full-time employees for whom they make multiemployer plan contributions.


Background. ALEs must complete IRS Form 1095-C in order to demonstrate compliance with the ACA's employer shared responsibility rules. The 2014 version of the Instructions for Forms 1094-C and 1095-C ("Instructions") required ALEs that contribute to a multiemployer plan on behalf of full-time employees ("contributing employers") to obtain information from the multiemployer plan about covered employees. In addition to creating a myriad of logistical problems for contributing employers, this created compliance concerns regarding the HIPAA privacy rules.


IRS's 2015 Draft Instructions. As a solution, the IRS's 2015 draft Instructions directed contributing employers to use Code 1H ("no offer of coverage") on Form 1095-C, Line 14 for any month in which the employer claimed the multiemployer plan transition relief made available in the preamble to the final Code § 4980H regulations.


(Note: The multiemployer plan transition relief provides that a contributing employer is treated as offering coverage, and generally protected from a penalty, if the following three criteria are met: (i) the employer is required to contribute to a multiemployer plan on behalf of an employee pursuant to a collective bargaining agreement; (ii) coverage is offered under the multiemployer plan to employees who meet the plan's eligibility rules; and (iii) the coverage offered by the plan is affordable and provides minimum value.)


The 2015 draft Instructions further advised contributing employers to enter Code 2E ("multiemployer interim rule relief") on Form 1095-C, Line 16. Some contributing employers, however, were confused by this direction based on the instruction to use Code 2C as the default entry for Line 16 when more than one code might apply.


Completing Form 1095-C. The final 2015 Instructions resolve employers' confusion over when Code 2E is the appropriate entry for Line 16. Specifically, the final 2015 Instructions confirm that participating employers should enter Code 1H ("no offer of coverage") on Form 1095-C, Line 14 for any month in which they enter Code 2E on Line 16. (Code 2E on Line 16 indicates that the employer was required to contribute to a multiemployer plan on behalf of the employee for that month and is, therefore, eligible for the multiemployer interim rule relief.)


The final 2015 Instructions are available at: http://www.irs.gov/pub/irs-pdf/i109495c.pdf





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This Newsletter is provided for information purposes by The Wagner Law Group to clients and others who may be interested in the subject matter, and may not be relied upon as specific legal advice.  This material is not to be construed as legal advice or legal opinions on specific facts. Under the Rules of the Supreme Judicial Court of Massachusetts, this material may be considered advertising.