Welcome to training session three of GMA's Affordable Care Act training sessions. This training session is on minimum essential coverage reporting, specifically the 6055 reporting that uses 1094 and 1095-B forms. It is important to note that this AC training session is for informational purposes only and should not be considered legal advice or a substitute for legal advice. It is specifically designed for employers who offer the health plan administered by the Georgia Municipal Association on behalf of the Georgia Municipal Employees Benefit System. The information provided may not be applicable to other employers. Please be aware that this AC training session reflects the presenter's understanding of certain requirements of the Affordable Care Act as of June 1st, 2015. It is not an official document of the health plan, and only the official health plan documents establish the terms of the health plan. To recap, session one of the training covered waiting period rules and how to determine applicable large employer (ALE) status. All participating employers who offer GMA's health coverage are strongly encouraged to review session one. Session three, which is the focus of this training, covers the minimum essential coverage reporting and the use of 1094 and 1095-B forms. We also recommend that employers who are not applicable large employers review this session. Sessions two and four, on the other hand, are specifically designed for applicable large employers and cover payer play penalty rules and the C-Series forms used for reporting play or pay penalties. All of these training sessions are available on our GMA website. The main question for 6055 reporting with the B forms is determining who has minimum essential coverage. There are two reports, one that goes to the IRS and includes a copy of all the reports that go to the employees, and another that goes to...