As employers gear up for another round of Affordable Care Act (Forms 1094 and 1095) reporting, they should consider guidance that may have been issued too late in the last reporting cycle for them to take into account but could provide partial relief for this annual headache this time around. The guidance makes it permissible for employers to post a website notice of availability of Forms 1095-B and 1095-C (Notice of Availability or Notice) with respect to the ACA forms rather than distributing the forms to every individual.… Continue Reading