ALE Self-Funded Plan

• Form 1094-C (All Parts)
• Form 1095-C (I,II,III)

ALE Fully-Insured Plan

• Form 1094-C (All Parts)
• Form 1095-C (I,II)

Small Employer Self-Funded Plan (MEC)

• Forms 1094-B and 1095-B

Small Employer Fully-Insured Plan

• No reporting required by the employer
• Insurance carrier will provide coverage information via Forms 1094-B & 1095-B

Calendar Year 2023 ALE & MEC Deadlines:

• Information returns must be filed no later than 30 days from January 31
• Employee statements must be furnished on or before March 4, 2023.