🎓 ICHRA School

Module 11: The Agent's Execution Timeline

Overview: Your Flight Plan

You have learned the theory, the compliance, and the business strategy. Now, we put it all together into a linear execution plan.

This timeline is your Project Manager for an ICHRA implementation. It guides you from the very first conversation with a prospect all the way through their annual renewal. Use this as your checklist for every new client to ensure no compliance step is missed.

Phase 1: Prospecting & Qualification (The "Anti-Pitch")

Goal: Determine if ICHRA is the right fit before you waste time running a quote.

Step 1.1: The Discovery Meeting

  • Action: Conduct a deep-dive interview. Do not pitch "products." Pitch "budget certainty."
  • The Key Question: "Are you tired of managing claims, or do you want to start managing a budget?"
  • (Ref: Module 1)

Step 1.2: The "Anti-Pitch" Screening

  • Action: Screen the client against the "No-Go" list. If they fail these tests, pivot back to Group Health.
  • The Checklist:
  • Uniformity Addicts: Do they demand one ID card for everyone?
  • Network Deserts: Is the workforce concentrated in a rural area with no individual carriers?
  • Low-Wage Workforce: Would employees be financially better off with federal subsidies (Exchange) rather than an employer offer?
  • S-Corp Check: Identify owners (>2% Shareholders). They are ineligible for tax-free benefits.
  • (Ref: Module 1 - Qualification Criteria)

Phase 2: Analysis & Design (The "Architect" Phase)

Goal: Design a compliant class structure and budget using your software.

Step 2.1: Census Collection

  • Action: Request a detailed census. You cannot run an accurate quote without specific household data.
  • Required Data: Date of Birth, Home Zip Code, and Household Income (essential for affordability calculations).
  • Tool: Use the Master Census Template in the Appendix.
  • (Ref: Module 3)

Step 2.2: Class Segmentation Strategy

  • Action: Use the software to "slice" the workforce to solve specific problems.
  • Strategies to Model:
  • Retention: Create a "Salaried" class with richer benefits for executives.
  • Transition: Use the "New Hire" class to keep legacy employees on Group and move new hires to ICHRA.
  • Remote: Use "Geographic" classes to solve network issues for out-of-state workers.
  • (Ref: Module 2)

Step 2.3: The Affordability Calculation

  • Action: Input the budget into your quoting platform to calculate the "Safe Harbor."
  • The Math: Identify the Lowest Cost Silver Plan (LCSP) for the lowest-paid employee. Ensure their share of the premium does not exceed the current IRS threshold (e.g., 9.96%).
  • Strategic Choice: Decide between "Affordable" (Penalty Shield) or "Unaffordable" (Subsidy Strategy).
  • (Ref: Module 3)

Step 2.4: State-Specific Compliance Audit

  • Action: Review the census zip codes for "Watch List" states.
  • The Checklist:
  • California: FTB Reporting requirements?
  • New Jersey: State filing requirements?
  • Rhode Island / DC / MA: Local mandate checks?
  • (Ref: Module 9)

Step 2.5: Proposal Presentation

  • Action: Present the "Defined Contribution" budget. Show the client the fixed ICHRA budget versus their projected Group Renewal increase.
  • (Ref: Module 1)

Phase 3: Implementation & Setup (The "Builder" Phase)

Goal: Build the legal and operational infrastructure.

Step 3.1: Vendor Selection (TPA)

  • Action: Select a tech-enabled TPA. Do not attempt manual administration.
  • The Audit: Verify they can automate 1095-C generation, attestation tracking, and payment aggregation.
  • (Ref: Module 6)

Step 3.2: Legal Plan Documents

  • Action: Generate and sign the "Paper Shield" inside the platform.
  • Deliverables:
  • Adoption Agreement: Signed by the employer.
  • Wrap Document: Bundles ICHRA with other benefits for ERISA/Form 5500.
  • Privacy Officer Designation: Appoint an internal HIPAA contact.
  • (Ref: Module 6)

Step 3.3: Tax Strategy Decision

  • Action: Configure the payroll codes based on the shopping strategy.
  • The Decision:
  • Buying Direct: Use Pre-Tax (Section 125). Requires a signed POP document.
  • Buying On-Exchange: Use Post-Tax.
  • (Ref: Module 6)

Step 3.4: Payment Architecture Setup

  • Action: Set up the banking flow with the TPA.
  • The Decision: Choose between Employee Pay & Reimburse (cleanest) or TPA Aggregation (one check). Watch out for "Check Bans" from carriers.
  • (Ref: Module 6)

Step 3.5: The "Kill Switch" (Group Plan Termination)

  • Action: Submit the termination letter to the legacy Group Health carrier.
  • Timing: Set the termination date for one day prior to the ICHRA effective date (e.g., Terminate 12/31 for a 1/1 start).
  • Warning: Get written confirmation to avoid double-billing in January.
  • (Ref: Module 6)

Phase 4: Enrollment & Onboarding (The "Guide" Phase)

Goal: Educate employees and get them enrolled in valid coverage.

Step 4.1: The 90-Day Notice

  • Action: Distribute the mandatory Notice of Offer to all eligible employees.
  • Timing: Must be sent 90 days prior to the start of the plan year (or as soon as possible for new launches).
  • Critical Function: This triggers the Special Enrollment Period (SEP) allowing them to buy insurance.
  • Tool: Use the Example 90-Day Notice in the Appendix.
  • (Ref: Module 5)

Step 4.2: Employee Town Halls & Education

  • Action: Conduct mandatory education sessions using the TPA's resources.
  • Key Topics:
  • "This is a budget, not a specific plan."
  • "You must stop your federal tax credits immediately."
  • "You must set up Auto-Pay on your personal credit card."
  • Warning: Explicitly warn employees with FSAs or HSAs about the "Double-Dipping" rule.
  • (Ref: Module 4 & 5)

Step 4.3: The Shopping Window

  • Action: Employees shop for plans via the provided portal.
  • Support: Guide them away from "No-Go" plans like Sharing Ministries or Short-Term Medical.
  • (Ref: Module 5)

Step 4.4: The Opt-Out Waiver

  • Action: Collect a signed "Waiver of Coverage" from any eligible employee who declines the ICHRA.
  • Why: This is required for ALEs to prove an offer was made to avoid penalties.
  • (Ref: Module 5)

Step 4.5: Substantiation (The "Gatekeeper")

  • Action: Employees upload receipts or ID cards to the TPA portal.
  • Verification: The TPA verifies coverage is MEC (Minimum Essential Coverage) before unlocking funds.
  • (Ref: Module 6)

Step 4.6: The Binder Checkpoint

  • Action: Send a specific "Urgent" reminder 5 days before the deadline.
  • The Message: "Your carrier requires the first month's payment (Binder) immediately. You must pay this directly. Once you receive your ID card, upload it to the portal to trigger your reimbursement."
  • (Ref: Module 5 & 6)

Phase 5: Administration & Compliance (The "Pilot" Phase)

Goal: Maintain the plan and keep the IRS happy.

Step 5.1: Monthly Operations

  • Action: Monitor the TPA dashboard.
  • Attestation: Are employees verifying coverage monthly?
  • Suspensions: Are reimbursements paused for anyone who failed to attest?
  • Roster Management: Have terminated employees been removed immediately?
  • (Ref: Module 7)

Step 5.2: Mid-Year Compliance

  • Action:
  • July 31: File Form 720 (PCORI Fee). Cost is ~$3-4 per covered life.
  • July 31: File Form 5500 (for groups with 100+ participants).
  • October 15: Send Medicare Part D Notice (Creditable Coverage).
  • (Ref: Module 7)

Step 5.3: Year-End Reporting (The "Big One")

  • Action:
  • Jan 31 (Payroll): Report Form W-2 (Aggregate cost of coverage). Check: Ensure Box 1 wages are correct based on Pre-Tax/Post-Tax status.
  • Jan 31 (TPA): Generate Form 1095-C for ALEs (using codes 1L, 1M, 1N, and 2F).
  • (Ref: Module 7)

Phase 6: Renewal & Future Strategy

Goal: Adjust for market changes and renew the budget.

Step 6.1: The 90-Day Renewal Trigger

  • Action: 90 days before the new plan year (e.g., Oct 1st for a Jan 1st renewal), you must issue a new Notice of Offer.
  • Requirement: This is an annual requirement to re-trigger the SEP.
  • (Ref: Module 10)

Step 6.2: Rate Review (Affordability Stress Test)

  • Action: Use the software to pull the new Lowest Cost Silver Plan (LCSP) rates.
  • Adjustment: Did rates spike? You may need to increase the employer allowance to maintain the "Affordability" percentage.
  • Critical Update: Ensure you use the NEW IRS indexed percentage (e.g., 9.96%) when running this stress test.
  • (Ref: Module 9 & 10)

Step 6.3: Re-Enrollment

  • Action: Employees generally auto-renew, but the TPA must re-verify their premium amounts for the new year to ensure the reimbursement matches the new rate.
  • (Ref: Module 11)

Module 11 Summary

1. Phase 1-2 (Design): Qualify the lead (Anti-Pitch), collect Census Data (Income is key), and run the Affordability Calc. Check for S-Corp owners.

2. Phase 3 (Build): Select TPA, generate Legal Docs (Adoption/Wrap), and set up Payroll (Pre-Tax requires an external POP Document).

3. Phase 4 (Launch): Send the 90-Day Notice to trigger SEP. Hold Town Halls. Collect Waivers from those who decline. Warn about the Binder Payment.

4. Phase 5 (Run): Monitor Monthly Attestations. File PCORI (July) and 1095-C (Jan). Ensure W-2s reflect pre-tax deductions.

5. Phase 6 (Renew): Re-issue the Notice of Offer 90 days early. Run the Affordability Stress Test against new carrier rates.

Module 11 References

  • ICHRA Notice Requirement: Internal Revenue Service.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[2](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQGjHAzy0Ysq-iSeDpRUESG7kkuYQvMyStd5ox2YSWQwuACqrhHcqoNvKF4_gNJfTXT5P40lhcfNhlGXB-dIObKDSuEUIXqa6kBnl48Tv0QfRrGkCwLiuBb2dJZ5VCXmAVdWN0K1RIkQC9wj7-Q=)] (n.d.). 26 CFR § 54.9802-4(c)(6) - Notice of Availability.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[3](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQGsYEtT9hgDNm5flK5jBvyXH5PImqU8R5PIAsStBLOflEoTfNIXcd5hcBWHpC1z0amfpwbTcBgzVMTlOZC3uQmm5z-S9FWkA65IyOu29zrrZE3qgR25NzxhKGaUveMo4H3zOIUaJ7cV6xKzdFqzh3GCGZUuW9xKcFl0ZBzgIcNg55RUaRMUmLxgNsN_2xkfFr9LiKf2e8FcQETzN2wa4uKy4YE26_Thd2Fk1ehnowL9iwW243Ip6FGuyPvzDKJZgc4krYnlUOGdK_lgHWDwP5fzjXV-LR8b)][[4](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFo9SpdsAa6DEG5DgkdkDvMLfATrLvNDsa4qCSPK2pv19hR2BW--Yybs_ahNU7zd_knPLWB86mFbLj4657rg66HJNkmOIG3059D-c7uufVjnuzqbrlpTl6IPaB4BcBNFv-CozEOaHb-hGzc1aLdWsn7eWLKwVUMyFU5t08UWGTEazRdWyiv4t3zPUc1PaI6psOQ)] Legal Information Institute.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)]

[https://www.law.cornell.edu/cfr/text/26/54.9802-4#c\_6](https://www.law.cornell.edu/cfr/text/26/54.9802-4#c_6)

  • Special Enrollment Period (SEP) Trigger: Centers for Medicare & Medicaid Services.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)] (n.d.). 45 CFR § 155.420(d)(14) - Special enrollment periods (ICHRA Trigger).[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)] Legal Information Institute.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)]

[https://www.law.cornell.edu/cfr/text/45/155.420](https://www.law.cornell.edu/cfr/text/45/155.420)

  • Affordability Safe Harbors: Internal Revenue Service.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[2](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQGjHAzy0Ysq-iSeDpRUESG7kkuYQvMyStd5ox2YSWQwuACqrhHcqoNvKF4_gNJfTXT5P40lhcfNhlGXB-dIObKDSuEUIXqa6kBnl48Tv0QfRrGkCwLiuBb2dJZ5VCXmAVdWN0K1RIkQC9wj7-Q=)][[5](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQEPAwgr81QA1ATtWQ4sVyyrTdtVU35FRTsRGORoTCJovM9Qa-JXCNXKsWD49dz0zmt1X306bioybMlhj-6scl-Hou3LczQ4PGxM2mvbFE9TCfFra9-3Gko00mOmGa75j4aVqYo5tg==)][[6](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQESNcHvYqErBPUo0iKCT74IwGCw1UsaBu7fgqeZvnpN8HpSNt27jdCDdSn7J0jrhGsJcn7B5JO5j1O1JN-d2-vso03AgQ4AObFEo0a24bFaWWVr6bEE8hxcfSkIYymZ0PyFyqnKII0X2eJy_hfN1TSF-g==)][[7](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFo1f912gswojGKqeuGgnArpLcR2nDpmR46RnM-zrnP4ue1gp4t4awuNLC7Xh07ADHam24G_bO1gY4d5FMrzN9jvdnJCELs1CK9_2phL6tZx1VH0vnKFq5E_sf-kh1dPr_d7TEklhYVlJ50zUh4o0b6OtEFFlHigT2I5TbjXCswQm4E8ub5-LBuhFAl0MiCVcU_FYK44cgs3lE2ETH_6hengt5VKcs=)][[8](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFA_WBQOskPj4fshFSXsEecQK1-xTdKPrd9jyzwT0Xyg_4bS8Sw4-eY43yNSjQii3El6dPckr5JHMDqlCj004GqHdnvyWUDDDD8eedZh8V7FiDa63Mx4Ud64UvySg9vSeKpTWd3Q1k65D7XYpg0DWT_aK8xCeIaoDmyCSN0ZREsbgh_4wIP8SnYVDonKz_0WfiJlCVm0FQ2nXHq1BFUsKFXSCoBDivo)] (n.d.). 26 CFR § 54.4980H-5(e) - Affordability safe harbors for section 4980H(b) purposes.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[9](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQH0vgtGw0fv3vSAYy4Z07l2euqBci08ZoUO1fKAKimigIvqSp15Pw_9C3Fa1dFhqCma0Kpujx3LG4WNzKCRyfqXfzvNIzUnwkJrBavg3pxNnhs6N9OoYeKx1ZovDA-JuTiZ9K-d_EsHK5USxeym)][[10](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQHIn0MHepdI2OHU-R6nZDym1Ny_o4BLB7QK4J-5bToJBGhGgsJXqt5NqBlSEj2NZ32_q9ab57cwkGjnj5nF6m2uj7i1RcYQ27RLFF3M__1oBIMwkNR8aB7Vsx17plJG2_TXfwk1GzDsT2QbYZhb9bpy34n-qBziJVJUG91-4NHG5xKkqUNgG3NS27jbglGV3S9ixA==)] Legal Information Institute.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)]

[https://www.law.cornell.edu/cfr/text/26/54.4980H-5#e](https://www.law.cornell.edu/cfr/text/26/54.4980H-5#e)

  • Opt-Out & Premium Tax Credit Eligibility: Internal Revenue Service.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)] (n.d.). 26 CFR § 1.36B-2(c)(3)(v) - Eligible employer-sponsored plan (ICHRA Opt-Out).[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)] Legal Information Institute.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)]

[https://www.law.cornell.edu/cfr/text/26/1.36B-2#c\_3\_v](https://www.law.cornell.edu/cfr/text/26/1.36B-2#c_3_v)

  • PCORI Fee Requirement: Internal Revenue Service.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[11](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFD80CJabbgymGMF5nirCbHeGuC_rQrEgfUZcT7oirAITJFhxwrncZ8EzygIR5c45crW_7i-HooLX_pGvB5wOhx3NLefCnmxyzpsQ5EkuQPl2es3PoaV5xZtXu5b_cAINXgy7Ecp1XI2atwdG2JyHRlXnlNz8j7QZlb)][[12](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQHK6mXPXYFJ4JqjufQ6wrv7MvvGsWnxMUO28Tpb7ZEdb5I-WOuTasdOF3Ee6bE7wQA_N-p76pHCltOgv66erfLWYdN0xjfHoMOcHqt5gqGdr0lnPCYv8kC0dP3QKVsacUUd3TN7WT9fM89mC1kBpkE2IHQ2P3Q40blzdPU4duZ9CxJyDd6CtNcWocaIofFBwPRtvb3mF_idFrGFa9SuVjd2XPaIOk6xRmA5N4YLmUICx_7PIv61R8SGotLW4CX35YLow6shkYPOjDebFTzFalt9JAN5vjM4wqyY)][[13](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQF7CSZ-2lBdbSNHKkRxLpcFVTmOXkwOvbC8Y2n0SqcNwXtIvx1ZJwDDmo6dFleK46hBuVwdoztth8G6uuFEZ2sDEiJy060hIIP7hVw1GPW3CNXTdlQSsh8ewWQbY3qkQ6znvAONWGOJLvZTBbyusWluMLteRxmIruDPnjk7L0VM1Bd_eqrZ22RTFRbQEV7VJ-l4p5lYfNj8Sj26Knqy)] (n.d.). 26 CFR § 46.4376-1 - Fee on plan sponsors of applicable self-insured health plans. Legal Information Institute.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)]

[https://www.law.cornell.edu/cfr/text/26/46.4376-1](https://www.law.cornell.edu/cfr/text/26/46.4376-1)

  • Form 1095-C Filing (ALE Reporting): Internal Revenue Service.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[14](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQHXViQNQooEKjWBad7eSw0OTSd71XkVQG5dJ114dCKky_Sk5ALuIT37Z0cGHKbZkftqopg6664kByL_H7zwCqbvGs4lsAgwj-D7pn3-0kb6Fk1jlcXBW_VipWVsFbnTqoOKqn8tiTVbQf_qjMPbAJYu9w==)] (n.d.). 26 CFR § 301.6056-1 - Rules relating to reporting by applicable large employers. Legal Information Institute.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)]

[https://www.law.cornell.edu/cfr/text/26/301.6056-1](https://www.law.cornell.edu/cfr/text/26/301.6056-1)

  • ACA Penalty Assessments: Internal Revenue Service.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)] (n.d.). 26 U.S.C.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[3](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQGsYEtT9hgDNm5flK5jBvyXH5PImqU8R5PIAsStBLOflEoTfNIXcd5hcBWHpC1z0amfpwbTcBgzVMTlOZC3uQmm5z-S9FWkA65IyOu29zrrZE3qgR25NzxhKGaUveMo4H3zOIUaJ7cV6xKzdFqzh3GCGZUuW9xKcFl0ZBzgIcNg55RUaRMUmLxgNsN_2xkfFr9LiKf2e8FcQETzN2wa4uKy4YE26_Thd2Fk1ehnowL9iwW243Ip6FGuyPvzDKJZgc4krYnlUOGdK_lgHWDwP5fzjXV-LR8b)][[7](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFo1f912gswojGKqeuGgnArpLcR2nDpmR46RnM-zrnP4ue1gp4t4awuNLC7Xh07ADHam24G_bO1gY4d5FMrzN9jvdnJCELs1CK9_2phL6tZx1VH0vnKFq5E_sf-kh1dPr_d7TEklhYVlJ50zUh4o0b6OtEFFlHigT2I5TbjXCswQm4E8ub5-LBuhFAl0MiCVcU_FYK44cgs3lE2ETH_6hengt5VKcs=)] § 4980H - Shared responsibility for employers regarding health coverage.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)][[15](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQEkv7PkYt-VzMC5c8qu8eK2R8fsWq25y7ixkTHywZIOUdy1awXnrahyeuE9s6HB3Zi_9PSvES8EG8Q1XGacvCXODPvAuV1Xj6jtYyPmjo1ZckkVRvhL9uv6Dt9Wa-EfYETfChWzm3n2KxEPrVx-NXNXl62H9dVIGIPLEb2v8XQ2OemMw2qAH2PayAt-w2ILYtSP_ivi57EnfmC4f2ECxSNiDeFuHgaIPpFMnMsBHkAZwQc5fasyZ3wYgArW5kx6pxRsLOin9P4SfPPKertG)][[16](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQGKSDw0UeSi5GFz6XEqI9P1Lwk8if0ZqtXJjqOp-okZ6--OoNV2jBece_b0Iz2jgb_l_XwXxM46zVPp4q3500c6dNOJNok9i_jWDeWMZrjOJWR9w-6RyQq2Dv_qkQkGDMWnL06pyxqtrgpcYUPu0x84mv3cs282KWUtT81iSuXYdiRBc8nClwYlDItjoLgjIrpSddQWgtgpstZneRaZgarqdIGbNHi2MZex23pdimTm9_KK_jFr8r_V)] Legal Information Institute.[[1](https://vertexaisearch.cloud.google.com/grounding-api-redirect/AUZIYQFpiPcc9pSBmufNS2EajiKNlqOdy65xSJFx9ePYc1q3qQ_mVQ6xloI7yobkVRjetgvzW7JBLN757AXRNzLIV2Jg9fkm_kuBeDPBOV1IAtJaCrC0N-ZYRLE0vzR5UebLsxTk6wP_ZmZHTwtGxMxA-xsDmG8205tt9oFCyx-5gypaozd34bFVgSZfCTtrbwT08AEHAQ==)]

[https://www.law.cornell.edu/uscode/text/26/4980H](https://www.law.cornell.edu/uscode/text/26/4980H)