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Chapter 2Impact of the Affordable Care Act on Healthcare ServicesLEARNING OBJECTIVES The student will be able to: List and summarize the 10 major provisions of the Patient Protection and Affordable
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Affordable Care Act (ACA) requires certain employers to report information about the health coverage they offer or do not offer to their employees on Form 1095-C.
Applicable Large Employers (ALEs) with 50 or more full-time employees or full-time equivalent employees are required to file Form 1095-C.
Employers must provide information about the health coverage offered to each full-time employee, including the months coverage was offered and the cost of the lowest-cost monthly premium.
The purpose of Form 1095-C is to provide employees with information about the health coverage offered to them by their employer and to help the IRS enforce the employer shared responsibility provisions of the ACA.
Employers must report information about the health coverage offered, including employee and employer information, offer of coverage details, and cost of coverage.
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