Recently, SMART hosted a webinar regarding information on the Affordable Care Act (ACA) reporting requirements for large employers (50+ employees). The IRS Forms and Instructions can be difficult to understand, particularly for how employers report the coverage offered to employees on whose behalf they contribute to a multi-employer plan. Employers should rely on their accountants to answer any questions or issues they might have during the reporting process.

For a copy of the presentation provided by SMART, please call or email Ginger at

See below for links to the forms:–2015.pdf–2015.pdf