2020 ACA Information Reporting Instructions: ICHRA-Related Changes | Practical Law

2020 ACA Information Reporting Instructions: ICHRA-Related Changes | Practical Law

The Internal Revenue Service (IRS) has finalized the instructions for 2020 information reporting under the Affordable Care Act (ACA) (2020 Instructions for Forms 1094-C and 1095-C). The 2020 final instructions include extensive changes to reflect individual coverage health reimbursement arrangements (ICHRAs), which became available under Trump administration final regulations issued in June 2019.

2020 ACA Information Reporting Instructions: ICHRA-Related Changes

Practical Law Article w-028-0000 (Approx. 12 pages)

2020 ACA Information Reporting Instructions: ICHRA-Related Changes

by Practical Law Employee Benefits & Executive Compensation
Law stated as of 01 Dec 2020USA (National/Federal)
The Internal Revenue Service (IRS) has finalized the instructions for 2020 information reporting under the Affordable Care Act (ACA) (2020 Instructions for Forms 1094-C and 1095-C). The 2020 final instructions include extensive changes to reflect individual coverage health reimbursement arrangements (ICHRAs), which became available under Trump administration final regulations issued in June 2019.