IFEBP > ACA University > Health Plan Design > Retiree Health Care Retiree Health Care The Affordable Care Act (ACA) included several provisions that affect employer-sponsored health care coverage for retirees. Articles Retirees Receiving Health Coverage: Must We Report Them?, International Foundation, 2/6/2018 FAQs How do we report on Form 1095-C for a full-time employee who retires and receives an offer of retiree (non-COBRA) coverage?, International Foundation, 10/13/2017 Do retiree-only medical plans need to comply with the ACA’s out-of-pocket maximums?, International Foundation, 8/11/2015 Does the Affordable Care Act obligate large employers to continue offering health coverage to retirees if they currently do?, International Foundation, 8/13/2014 Government Resources Early Retiree Reinsurance Program, CMS, HHS, 4/23/2013 Notice of termination dates for operational processes in preparation for the January 1, 2014 ERRP sunset date