ACA Year-End ALE Group (BN00.8)

The ACA Year-End ALE Group is used to group ACA Report Entities when you create the XML file using ACA XML File Creation (BN299).

Report Entity can originate from either Payroll Head Process Levels (PR09) or Benefit ALE Member (BN00.7) structure. If a Benefit ALE Member (BN00.7) exists, then the benefit structure is used ignoring the payroll structure.

Each Report Entity will create their own 1094-C authoritative transmittal populating Parts I-IV which represents their 1095-C forms that are created using ACA Regulatory Reporting (BN297). The associated Report Entities in the ALE Group are listed in Part IV-Other ALE Members of Aggregated ALE Group.

Example: Aggregated ALE Group reporting of form 1094-C

Company A is the parent company of Company B and Company C. Company A, B and C are an Aggregated ALE Group.

  • Each separate employer (Company A, Company B, and Company C) in an Aggregated ALE group is subject to the employer shared responsibility provisions.

  • Each separate employer (Company A, Company B, and Company C) is also subject to the associated information reporting requirements and must file its own Form 1094-C Authoritative Transmittal, using its own EIN.

  • Company A should not file one Authoritative Transmittal reporting information about A, B, and C combined.

Complete Form 1094-C Authoritative Transmittal as follows for each company:

Company A Company B Company C
Part I

Include Company A identifying information

  • Specify number of 1095-C forms for this ALE Member (Company A) on Line 18 = # of forms

  • Specify filing the Authoritative Transmittal on Line 19 = X

 Same except use Company B identifying information. Same except use Company C identifying information.
Part II

Report information about Company A as an employer.

  • Specify number of 1095-C forms for Company A on Line 20 = # of forms

  • Specify ALE Member is part of an Aggregated ALE Group on Line 21 = YES

  • Specify Certifications of Eligibility

 Same except use Company B as the employer. Same except use Company C as the employer.
Part III

Report information about Company A as an employer.

  • Select MEC indicator = Yes/No

  • Specify Full-Time Count

    Exception: BLANK if Certification of Eligibility = D. 98% Offer Method

  • Specify Total Employee Count

  • Check the months of the year in which it was a member of an aggregated ALE group = X

  • Specify Selection 4980H indicator if Certification of Eligibility = C. Section 4980H Transition Relief is selected. Valid values are A (50 to 99 relief) OR B (100 or more relief)

Same except use Company B Same except use Company C
Part IV

Report information about other Aggregated ALE Members in the ALE Group (that is, Company B and Company C)

List in descending order of highest monthly average number of full-time employees:

  • Name of other Aggregated ALE Members

  • EIN of other Aggregated ALE Members

 Same report information about other Aggregated ALE Members in ALE Group (that is, Company A and Company C) Same report information about other Aggregated ALE Members in ALE Group (that is, Company A and Company B)