The Internal Revenue Service this week released Notice 2016-4, extending filing and distribution deadlines for the employer reporting requirements of the Affordable Care Act (ACA), thereby giving employers more time to comply with the law. Under the Internal Revenue Code (IRC), employers (both self-insured and those with 50 or more FTEs) must file the requisite forms detailing health insurance coverages and employee insurance offers.  IRC Sections 6055 and 6056 required employers to distribute forms to employees/covered individuals by February 1 and file with the IRS by February 29 (March 31 for electronic filers).  Notice 2016-4 now extends those deadlines to March 31, 2016 for forms distribution, and for IRS filing: May 31 for paper filers and June 30, 2016 for those filing electronically.