Draft Instructions for 2023 ACA Reporting Released

The IRS has released draft instructions for 2023 Affordable Care Act (ACA) reporting under Internal Revenue Code Sections 6055 and 6056. Draft forms for 2023 reporting were previously released in July.

• The 2023 draft instructions for Forms 1094-B and 1095-B can be used by providers of minimum essential coverage—including self-insured plan sponsors who are not applicable large employers (ALEs)—to report under Section 6055.
• The 2023 draft instructions for Forms 1094-C and 1095-C can be used by ALEs to report under Section 6056 as well as for combined Section 6055 and 6056 reporting by ALEs who sponsor self-insured plans.

EEOC Releases Strategic Enforcement Plan for FYs 2024-28

The U.S. Equal Employment Opportunity Commission (EEOC) recently released its Strategic Enforcement Plan (SEP) for fiscal years (FYs) 2024-28. The EEOC’s 6 subject matter priorities include the following:

• Eliminating barriers in recruitment and hiring
• Protecting vulnerable workers and individuals from underserved communities from employment discrimination

Read the newsletter below for the details on the other 4 of the EEOC’s priorities!