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Code Series 1, Offer of Coverage

Code Description

1A Qualifying Offer: MEC/MV with employee contribution for self-only coverage equal to or less than 9.5% mainland single federal poverty line and at least MEC offered to spouse and dependent(s).

1B MEC/MV offered to employee only.

1C MEC/MV offered to employee & MEC offered to dependents.

1D MEC/MV offered to employee & MEC offered to spouse.

1E MEC/MV offered to employee & MEC offered to dependents and spouse.

1F MEC NOT providing minimum value offered to employee, or employee and spouse or dependent(s), or employee, spouse and dependents.

1G Offer of coverage to employee who was not a full-time employee for any month of the calendar year and who enrolled in self-insured coverage for one or more months of the calendar year.

1H No offer of coverage (employee not offered any health coverage or employee offered coverage that is not minimum essential coverage)

1I Qualifying Offer Transition Relief 2015

Code Series 2—Section 4980H Safe Harbor Code

Code Description

2A Employee not employed during the month

2B Employee not a full-time employee

2C Employee enrolled in coverage offered

2D Employee in a section 4980H(b) Limited Non-Assessment Period

2E Multiemployer interim rule relief

2F Section 4980H affordability Form W-2 safe harbor

2G Section 4980H affordability federal poverty line safe harbor.

2H Section 4980H affordability rate of pay safe harbor

2I Non-calendar year transition relief applies to this employee

1095-C Example - Rehires

Part II Employee Offer and Coverage

14 Offer of Coverage (enter required code)

All 12 Months Jan Feb Mar Apr May June July Aug Sept Oct Nov Dec

1B 1B 1B 1B 1B 1H 1H 1H 1B 1B 1B 1B

15 Employee Share of Lowest Cost Monthly Premium, for Self-Only Minimum Value Coverage

$300 $300 $300 $300 $300 $ $ $ $300 $300 $300 $300

16 Applicable Section 4980H Safe Harbor (enter code, if applicable)

2C 2C 2C 2C 2C 2A 2A 2D 2C 2C 2C 2C

Carol was an ACA Full-time employee (40 hours per week) enrolled in coverage, terminated on May 25th. She was rehired on Aug 3rd.

ACA compliance Best Practices

DataComplete

Data Cleanup

CalculationsAudit/Penalty

Assistance

• Data Exceptions• Missing Data• Formatting*Typically 3000-10000 exceptions identified per implementation

• Affordability• All 3 safe harbors

• Eligibility• Breaks in Service• Unpaid Leave

• Penalty Validation• Penalty Exposure

Monitoring

1095-C Employee Help Center

Multi-Employer Outreach

$101.1M$71.4M$35M

2015 2016 2017**Projected

13

Cost saving from educated, optimal plan choice

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On-demand online training: professionally produced webinars & videos

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HDHP Enrollment Growth %

52%30%16%

2014 2015 2016

52%

Tango Differentiators

Fully outsourced end-to-end solution

Standalone – system agnostic solution

Complete data cleanup before monthly calculations

Designated ACA Client Manager along with Implementation team

In 2016, Tango provided ACA Services covering 2,500,000 lives. Some Tango Partners included