Good News for Multiemployer Plan Employers about ACA Employer Reporting

In brief, at least for 2015, the IRS states that Applicable Large Employers (ALEs) contributing to multiemployer group health plans should fill in Part II, line 14 by using Code 1H if it uses code 2E on Line 16. In addition, ALEs that are contributing employers under the multiemployer arrangement interim guidance do not fill out Part III. Specific information about employees who participate in the Plan does not have to be listed.