• HealthFlex Summit—Registration Deadline Friday
• IRS Reporting Guidelines
  • Sections 6055 and 6056 Reporting
  • W-2 Reporting for Local Churches and Other Employers

HealthFlex Summit—Registration Deadline Friday

Registration for the HealthFlex Summit closes this Friday: October 9. Click here for registration and event details. The HealthFlex Summit will be held November 5 in downtown Chicago. Plan to attend or send a representative to learn more about:

• Health care reform and HealthFlex plan strategy;
• HealthFlex Exchange;
• Vendor and administrative updates; and
• Wellness programs (results and impact), incentives and strategies.

IRS Reporting Guidelines

The General Board has developed guidelines to help HealthFlex plan sponsors and other United Methodist Church (UMC) employers comply with various reporting requirements under the Affordable Care Act (ACA, also known as federal health care reform) and other Internal Revenue Service (IRS) guidance. These documents are available on the General Board’s health care reform web page.

Sections 6055 and 6056 Reporting

Section 6055 Reporting—Minimal Essential Coverage (IRS Forms 1095-B and 1094-B)
Section 6055 reporting focuses on the “individual mandate” that requires most U.S. citizens and legal resident aliens to maintain health coverage or pay a penalty. The General Board will complete Section 6055 reporting for coverage administered by HealthFlex.

Section 6056 Reporting—Employer-Provided Health Insurance (IRS Forms 1095-C and 1094-C)
Section 6056 reporting focuses on the “employer mandate” that requires applicable large employers (i.e., those with 50 or more full-time and full-time equivalent employees) to offer affordable health coverage or pay a penalty. HealthFlex plan sponsors that are applicable large employers must complete Section 6056 reporting. Section 6056 reporting does not apply to smaller employers.

Please note: The Employer Shared Responsibility Toolkit on the health care reform web page provides detailed information to help annual conferences, churches and other UMC employers determine whether they are “applicable large employers” under ACA guidelines.

W-2 Reporting

Church treasurers and other payroll administrators must report health savings account (HSA) and dependent care flexible spending account (dependent care FSA) contributions on IRS W-2 forms provided to employees. See IRS W-2 Reporting Responsibilities for Employers for reporting guidelines that may be helpful for local church treasurers and payroll administrators.

Please direct any questions about Section 6055, Section 6056 and W-2 reporting to healthcarereform@gbophb.org. Check the health care reform web page for future updates.

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