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Vista ACA Updateand TrainingOctober 29, 2015

Gary GilmoreSr. Product Manager – Vista Accountinggary.gilmore@viewpoint.comMark HolcombNeta GeorgeProduct Owner – Vista AccountingApplication Support – Vista ewpoint.com

SUBMITTING QUESTIONS In the “Send to:” drop down select Neta (Host) Type questions in the text field Click Send to submit your question Questions will be answered at the end of thepresentation

AGENDA ACA General Info Payroll & HR Setup ACA Imports & Initialization ACA Regulatory Reporting Questions

ACA General Info

ACA GENERAL INFODISCLAIMERInformation and practices offered by Viewpoint regarding the useof Vista to meet ACA reporting requirements is based on ourcurrent understanding of IRS regulations and guidelines.This information should not be viewed as legal advice or opinion,and strongly encourage you to seek your own competent legalinterpretation.

ACA GENERAL INFOHELPFUL LINKSUS Dept. of Labor ACA -http://www.dol.gov/ebsa/healthreform/IRS ACA Tax Provisions for Employers - RS Instructions for 1094-C/1095-C - lVista Knowledge Base - .jspViewpoint Learning Center – HR ts.aspx?q HR%20Training&at T&ty ML.BASE.DV.SearchAnyWordsViewpoint Consulting Services - ograms

ACA GENERAL INFOVISTA RELEASESWhich Vista release is required to process and report ACA? 6.11.0 (released 10/15)– HR/PR ACA history tracking, eligibility, and admin features– ACA Initialization– ACA 1095-C Import Template– HR ACA Eligibility Report 6.10.# and 6.11.# (December 2015)– 1094-C/1095-C reporting and e-filing

ACA GENERAL INFOACA COMPLIANCEAre you required to report under ACA? Yes, if you qualify as an Applicable Large Employer (ALE)Do your benefits meet ACA requirements? Minimum Essential Coverage (MEC) and Value/AffordabilityWhat data will you need to track for ACA? Identify qualified ACA benefits and their costEmployees eligible for coverage – status and weekly hours of serviceMonthly offers of coverage to full-time employeesMonthly enrollment of covered employees and dependents (self-insured only)

ACA GENERAL INFOIRS REPORTING REQUIREMENTSIf you qualify as an ALE in 2015, you must Provide 1095-C to employees - January 31, 2016 If paper filing, remit 1094-C and 1095-C copies to IRS – February 29, 2016 If e-filing, remit file through IRS AIR program – March 31, 2016All filers are encouraged to e-file, but required if 250 or more 1095-Cs. If e-filing, youmust apply for TCC number (may take 2 to 4 weeks).Multi-employer/union plans and those offered by 3rd party health coverage providersmust issue 1095-B to all covered individuals.

Payroll & HR Setup

PAYROLL & HR SETUPACA EMPLOYER DATA Tracks company level ACA data by PRCompany and Tax Year Static information defaults from HQCompany Monthly ALE Info can be initialized ALE Group Members must be manuallymaintainedSupports one 1094-C per PR Company and year

PAYROLL & HR SETUPACA EMPLOYEE DATA Tracks employee data by PR Company, TaxYear, and Employee # Employees can be manually added,imported, or initialized Info defaults from PR Employee Part 2 allows you to quickly set Offer andCoverage values for all 12 monthsUsed to print & file 1095-C for your employees

PAYROLL & HR SETUPEMPLOYEE MONTHLY OFFER OF COVERAGE Tracks monthly offers of ACAcoverage, employee share of cost,and safe harbor code Can be manually entered, imported,or initialized from HROnly needed if not entering ‘All 12 Month’values on Info tabUsed to print and file 1095-C Part II

PAYROLL & HR SETUPCOVERED INDIVIDUALS Tracks monthlycoverage for employeeand dependents Can be manuallyentered, imported, orinitialized from HROnly needed if ACA coverage is self-insuredUsed to print and file 1095-C Part III

PAYROLL & HR SETUPPAYROLL EARNINGS Identify all earnings used to track‘hours of service’ for ACAShould include all hours eligible for payGenerally includes vacation and PTOHours must be posted to measure ACAeligibility

PAYROLL & HR SETUPHR BENEFITS Identify qualified ACA Health Plans Minimum Essential Coverage (MEC) Self-InsuredUsed for reporting and ACA initializationCheck with your Health Coverage provider todetermine MEC compliance

PAYROLL & HR SETUPHR BENEFIT OPTIONS Define multiple options for eachBenefit code If Benefit is an ACA Health Plan,identify ACA Coverage optionUsed in ACA reporting and initialization‘Self’ only coverage option used to establishlowest cost and affordability values

PAYROLL & HR SETUPHR ACA LOOK BACK GROUPS Defines series of on-going ACAperiods Standard Measurement Period– Measure and qualify variable timeemployees for ACA Administrative Period– Optional enrollment period Stability Period– ACA coverage maintained throughoutOnly needed if your offer of ACA coverageis dependent on close monitoring of hours

PAYROLL & HR SETUPHR RESOURCE MASTER Optional ACA values to identify– Employment Status– Look Back Group– Initial Measurement Periods‘Initialize HR ACA Coverage Offer’ can be used toquickly generate ACA History for groups ofemployeesUsed in ACA reporting and 1095-C initialization

PAYROLL & HR SETUPHR RESOURCE ACA HISTORY Track offers of ACA coverage and acceptance by HR ResourceDate ranges and codes used by 1095-C initialization to populate Part II monthly values

PAYROLL & HR SETUPHR ACA ELIGIBILITY REPORT Displays current ACAEmployment Status,Measurement Period, andAverage Hours per Week Can be run for a range of HRResources and Look BackGroupEmployees at or above 30 hour weekly threshold will be eligible for coverageduring next stability period

PAYROLL & HR SETUPHR RESOURCE DEPENDENTS Setup HR Resource Dependents ACA requires DOB or SSN#Used in 1095-C initialization - only required if ACAcoverage is self-insured

PAYROLL & HR SETUPHR RESOURCE BENEFITS & HISTORY Assign ACA Benefits to HRResource and Dependents Tracks ACA Coverage History foremployee and dependentsUsed in 1095-C initialization - onlyrequired if ACA coverage is self-insured

ACA Imports &Initialization

ACA IMPORTS & INITIALIZATIONIM TEMPLATES Import templates available foremployee and dependent1095-C data– PR1095Header– PR1095MonthCoverage– PR1095Covered Must be processed in orderSee Clearview Knowledge Base formore info

ACA IMPORTS & INITIALIZATIONACA INITIALIZATION Accessed from PR ACA Process Tasks Initializes ACA data from Payroll or HR Full time based on monthly payroll hours‘Overwrite Existing Data’ clears and replaces all data. Ifnot checked process only adds new entriesInclude HR Resource Dependents and initialize allemployees if ACA coverage is self-insured1095-C ‘All 12 Months’ values used when HR ACA Historyunavailable

ACA RegulatoryReporting

ACA REGULATORY REPORTINGACA 1094-C/1095-C PRINT Accessed from PR ACA Process Tasks Option to print original or corrected1094-C & 1095-C formsWill be included with 2015 year-end release forVista 6.10 and 6.11Blank 1095-C forms w/envelopes available fromViewpoint Business Forms

ACA REGULATORY REPORTINGACA IRS 1094-C FORM One 1094-C per PR Companyand Tax Year Serves as transmittal for1095-Cs Info pulled from annual PRACA dataPrinted if paper filing on or beforeFebruary 29th 2016

ACA REGULATORY REPORTINGACA IRS 1095-C FORM One 1095-C per full timeemployee Print for all employees if ACAcoverage is self-insuredProvide to employees on or beforeJanuary 31st 2016If paper filing, send printed copies tothe IRS on or before February 29th 2016

ACA REGULATORY REPORTINGACA ELECTRONIC FILING Accessed from PR ACA Process Tasks Required if 250 or more 1095-Cs Tracks e-file transmission history Supports original and corrected filingsWill be included with 2015 year-end release for Vista 6.10 and 6.11Register for Transmitter Control Code (TCC) and completecommunication test prior to filing – ACA Info Return (AIR) program

ACA PAYROLL CHECKLISTPAYROLL SETUPPR Earn Codes Flag ACA hoursPR ACA Process Enter tax year to add ALE Member info (1094-Cheader) Complete ALE Monthly Member Info Complete ALE Group Members - if applicablePR ACA Process - Employee tab Enter Employee # to add or Import using PR1095Header template or Initialize Employees (Tasks)PR ACA Process – Employee tab (cont.) Complete Employee data w/in grid row or double click to open PR ACA 1095-CEmployee formPR ACA 1095-C Employee Complete remaining data on Info tab Complete Monthly Offer of Coverage tab or import using PR1095MonthCoverage Complete Covered Individuals tab (self-insuredonly) or import using PR1095Covered

ACA HR CHECKLISTHR SETUPHR Benefit Codes Flag ACA compliant benefits Define options and assign ACA coverage levelHR Resource Dependents (optional) Add dependents Include DOB and/or SSN#HR Look Back Group Create ACA Look Back Groups and define periods(only needed if measuring hours for eligibility)HR Resource Benefits (optional) Add ACA Benefits to Resource and Dependents Enter ACA Coverage History to track enrollmentHR Resource Master Assign ACA Employment Status, Look Back Group,and Initial ACA Periods (optional) Enter ACA History to track offers of coverageHR Eligibility Report (optional) Preview/print report to identify employees thatmay be misclassified for ACA eligibility Edit Resource ACA Employment status as neededHR data can be used to initialize PR ACA Process

QUESTIONS

1094-C & 1095-C forms Will be included with 2015 year-end release for Vista 6.10 and 6.11 Blank 1095-C forms w/envelopes available from Viewpoint Business Forms ACA REGULATORY REPORTING ACA 1094-C/1095-C PRINT. ACA REGULATORY REPORTING One 1094-C per PR Company and Tax Year Serves as transmittal for