Filing & administration
Form 1094-C / 1095-C
IRS reporting forms ALEs must file annually documenting health coverage offers to full-time employees. 1095-C goes to employees; 1094-C is the transmittal form to the IRS. Penalties for late or incorrect filing apply.Last reviewed: · TMRW Benefits is a benefits brokerage, not a tax or legal advisor. Consult a CPA or attorney for situation-specific guidance.
Related terms
ALE (Applicable Large Employer)
Employer with 50+ FTEs. Subject to ESR rules.
Read definitionESR (Employer Shared Responsibility)
ACA penalty rule for ALEs not offering affordable coverage.
Read definitionACA (Affordable Care Act)
2010 federal law restructuring U.S. health insurance markets.
Read definitionMore in Filing & administration
Form 5500
Annual ERISA report for plans with 100+ participants.
SPD (Summary Plan Description)
Plain-language plan explanation for participants.
Plan Document
Legal document establishing an ERISA plan.
Wrap document
Combines carrier certs with ERISA elements.
SAR (Summary Annual Report)
Annual Form 5500 summary for participants.
SBC (Summary of Benefits and Coverage)
Standardized ACA plan-comparison summary.
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