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 Draft ACA 2025 Forms
The Internal Revenue Service (IRS) issued 2025 draft instructions for forms 1094-C and 1095-C.
(Updated September 19, 2025)
The Internal Revenue Service (IRS) issued 2025 draft 1094-B, 1095-B, 1094-C, and 1095-C forms for use by employers, plan sponsors and group health insurers to report health coverage to plan members and the IRS.
The IRS is providing these drafts for information purposes only. Do not file using draft forms.
Draft Forms 1094-B and 1095-B
Draft Forms 1094-C and 1095-C