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The author of this article offers sage advice. Health Decisions' experience is that for most of our clients filing is simple. However, for self-funded plans with complicated work forces, the extension is not only welcomed but needed. To avoid the need for extensions next year, employers should adopt monthly ACA monitoring. Also, you can expect the IRS to amend and alter the form. ACA compliance is not a once-a-year event but, like COBRA, a year-round responsibility. Don't wait until January of 2017 to start your 2016 filing. IRS extensions are not likely next year; but the uncapped IRS penalties will remain.