This Guide is intended to provide guidance to applicable large employers (ALEs) on how to properly complete Part II of Form 1095-C, specifically, Lines 14, 15, and 16. *Note: Coverage is only reported as “offered” if the EE will be covered for the entire month*

IRS Releases Adjusted Contribution Limits for FSAs and Commuter Accounts
On October 9th, the IRS released the 2026 maximum contribution limits for Flexible Spending Arrangements (FSA) and commuter accounts. Rev....
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