Stars and stripes illustration

Regulatory Updates

Regulatory Updates provide quick access to employee benefit regulations, ruling and other guidance released by governmental agencies in the U.S. and Canada.

Regulations may be included in Today’s Headlines which is emailed to International Foundation members each business day. Inquiries should be directed to the Benefits Knowledge Center at (888) 334-3327, option 5 or [email protected].

IRS Issues 2024 Final ACA Forms and Instructions

Oct 8, 2024, 05:00 by Jenny Gartman
The Internal Revenue Service (IRS) issued the final 1094-B, 1095-B, 1094-C, and 1095-C forms that employers, plan sponsors and group health insurers will use to report health coverage to plan members and the IRS as required by the Affordable Care Act (ACA). 

Final 2024 forms:
  • Form 1094-B Transmittal of Health Coverage Information Returns
  • Form 1095-B Health Coverage
  • Form 1094-C Transmittal of Employer-Provided Health Insurance Offer and Coverage Information Returns​
  • Form 1095-C​ Employer-Provided Health Insurance Offer and Coverage​

Final 2024 instructions: