The Internal Revenue Service (“IRS”) recently released final versions of the 2016 Forms 1094-C and 1095-C and associated instructions. These forms will be used in early 2017 by Applicable Large Employers (“ALEs”) to report whether the ALE offered (or did not offer) a full-time employee (“FTE”) health insurance coverage during the calendar year. Additionally, for ALEs with self-insured plans, these Forms reflect coverage provided under a self insured group health plan to individuals (FTEs and non-FTEs) during calendar year 2016.