By now, you should be aware that every person/entity/business that provides minimum essential coverage to an individual during a calendar year must file an information return with the IRS reporting the coverage. The IRS has extended the information reporting deadlines required by the Affordable Care Act (IRS Forms 1094-B, 1094-C, 1095-B and 1095-C). The new deadlines are:

1, Small Employers not subject to employer shared responsibility:

a. Form 1095-B – furnished to employees by March 31, 2016; and
b. Form 1094-B and Form 1095-B, filed with IRS by May 31, 2016 (by
mail) or June 30, 2016 (electronically).

2. Applicable Large Employers (employers with 50 or more full-time employees (including full-time equivalent employees) in the previous year):

a. Form 1095-C – furnished to employees by March 31, 2016; and
b. Form 1094-C and Form 1095-C, filed with IRS by May 31, 2016 (by
mail) or June 30, 2016 (electronically).

The IRS Notice of these extension can be found at:


When deciding whether or not the employees of two related companies must be combined for purposes of determining “Large Employer” status under the Affordable Care Act (ACA), the companies must assess their common control. The ACA defines common control is the same way as the Employee Retirement Income Security Act of 1974 (ERISA). ERISA provides that any group of companies under “common control” is to be treated as a single company. “Common control” is defined as the same five or fewer people owning at least 80 percent of the companies. The ACA also uses the “controlled groups” defined in Internal Revenue Code Sections 414(b) and 414(c). The rules include a “Brother-Sister” common control group and a “Parent-Subsidiary” control group. A Brother–Sister relationship exists wherever the same five or fewer persons (counting individuals, estates and trusts as “persons”) collectively own 80% or more of the equity in two separate trades or businesses. A Parent-Subsidiary relationship exists when one or more companies are connected through stock ownership with a common parent corporation, and (a) 80% of the stock of each company (except the common parent) is owned by one or more corporations in the group, and (b) the common parent company owns 80% of at least one other company.

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