Form 1095-B

In accounting, form 1095-B means the statementStatementsStatementP&L, balance sheet, or cash flow of minimum essential coverageBenefitsMinimum essential coverageThe health coverage that satisfies the ACA — including an eligible employer-sponsored plan. An ALE must offer it to avoid the §4980H(a) payment, and California requires its residents to have it provided, filed with Form 1094-B by insurers — and by small employers that are not ALEs but sponsor a self-insured planBenefitsSelf-insured planA group health plan that pays claims out of the employer's own funds, usually through a third-party administrator and with stop-loss insurance. Generally not subject to state health insurance laws, though the ACA's group market reforms still apply.