Regulations and Compliance

NAPEO Letter to Secretary Scalia

Field Assistance Bulletin

NAPEO SECURE Act position paper 

NAPEO Trade Association Letter to Secretary of Labor Alex Acosta

American Benefits Council letter to Secretary Acosta

NAPEO Letter to Preston Rutledge, the Assistant Secretary of Labor for the Employee Benefits Security Administration

NAPEO Letter to Assistant Secretary Rutledge urging discretion in enforcing the 45 day filing deadline for PEO Form 5500s.

Legal memorandum written by the Groom Law Group laying out the legal authority the Department of Labor has to protect participating employer information.

Legal memorandum written by the Groom Law Group analyzing the various exemptions under the Freedom of Information Act (FOIA) to determine whether those exemptions might protect against the disclosure of a PEO’s participating employer information.

NAPEO One Page Fact Sheet

NAPEO Background Paper

Form 5500 Checklist​

NAPEO's Form 5500 IFR PowerPoint Presentation

Form 5500 Interim Final Regulation and filing instructions

The Cooperative and Small Employer Charity Pension Flexibility Act​

CSEC Act Decision Tree​

Comment Letter on Form 5500 Proposed Rule

Background information

DOL Notice of Proposed Rulemaking

Analysis from NAPEO Associate member Fisher Phillips

Analysis from NAPEO Associate member Jackson Lewis

Analysis from NAPEO Associate member Littler Mendelson 

Notices Regarding Employee Coverage

IRS Information Reporting Under ACA Section 6055 and 6056

Certification of Eligibility for Transition Relief under the Affordable Care Act

Onboarding New Clients Under the ACA

W-2 Reporting Requirements Under the ACA

Medical Loss Ratio Rebates

Correcting and Filing Forms 1094(C) and 1095(C)

• Frequently Asked Questions about the Individual and Employer Mandates for Client Employers with Less Than 100 Employees
• Frequently Asked Questions Regarding New Tax Reporting Requirements Regarding the Individual and Employer Mandates under the ACA
• Frequently Asked Question on Forms 1094/1095

• How the New ACA Tax Reporting Requirements Apply to Client Employers with 50 to 99 Full-Time Employees
• Tax-Free Payment or Reimbursement of Employee's Individual Insurance Premiums or Out-of-Pocket Medical Expense Does Not Comply With the ACA

• IRS ACA Overview page - Affordable Care Act (ACA) Legal Guidance and Other Resources
• IRS Applicable Large Employer ACA Page
• 2015 ACA Transition Relief
• Final Regulations Employer Shared Responsibility (4980H)
  
  February 12, 2014, the IRS issued the final regulations to implement the employer shared responsibility provisions of the ACA, which requires employers with 50 or more employees to offer "affordable," minimum-value health coverage to their "full-time employees" or pay a penalty, triggered when at least one full-time employee receives a federal premium tax subsidy or credit to purchase coverage through a health insurance exchange.
  
  PEOs Mentioned in 4980H Rule Preamble: While the new rule itself does not specifically address PEOs, pages 91 and 92 of the preamble to the 4980H rule does mention PEOs in a section addressing "Assessable payments under section 4980H." Basically, the language of the preamble indicates that an offer of coverage by the PEO would be treated as an offer by the client under 4980H. It is consistent with the position of NAPEO and reaches the same result in this regard as the colloquy — the PEO coverage fulfills the client's 4980H obligation. NAPEO believes that situations where the client obtains coverage from a PEO sponsored policy would meet the conditions of the preamble. 

• Frequently Asked Questions: Form 1094/1095
  
  
  
• Webinar: Heading Into the Homestretch – Form 1094-C, Form 1095-C and What PEOs Need to Know
  
  


• Webinar: What Your PEO Should Know About Benefits for 2016
  
  
  
• Form 1094-B Transmittal of Health Coverage Information Returns
  Form 1094-B is to be used to transmit Form 1095-B. However, employers (including government employers) subject to the employer shared responsibility provisions sponsoring self-insured group health plans generally will report information about the coverage in Part III of Form 1095-C instead of on Form 1095-B.
• Form 1094-B
• Form 1094-B Instructions
  
  

• Form 1095-B Health Coverage
  Form 1095-B is used to report certain information to the IRS and to taxpayers about individuals who are covered by minimum essential coverage and therefore are not liable for the individual shared responsibility payment.

• Form 1095-B
• Form 1095-B Instructions
  
  

• Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns
  Form 1094-C is to be used for transmitting Form 1095-C.

• Form 1094-C
• Form 1094-C Instructions
  
  

• Form 1095-C Employer-Provided Health Insurance Offer and Coverage Insurance
  Form 1095-C is to be used to fulfill the requirement under Code Section 6055 that every applicable large employer (generally, an employer that employed on average at least 50 full-time employees or equivalents) file a return with the IRS that reports the terms and conditions of the healthcare coverage provided to the employer's full-time employees during the year.

• Form 1095-C
• Form 1095-C instructions
  

Full Text of the PEO Model Act

Section-by-Section Analysis of the PEO Model Act

NAPEO's Regulatory Database

eCal, an Essential Tool for Compliance