Information Reporting for Employers That Self-Insure and Insurers (Section 6055) | Practical Law
A Practice Note addressing the Affordable Care Act (ACA) reporting requirement applicable to employers that self-insure, insurers, and other entities that provide individuals with minimum essential coverage (MEC). Under this requirement, reporting entities must file annual information returns with the Internal Revenue Service (IRS) and provide individuals a statement showing the information that was reported to the IRS.