The Affordable Care Act (ACA) requires nearly all Americans to have health insurance or face a tax penalty. As part of its administration of the individual mandate as well as the employer-shared responsibility provisions of the ACA, the IRS requires employers such as Saia to satisfy certain new reporting obligations - one of which is the issuance of Form 1095-C to certain employees. The deadline for issuance of Form 1095-C generally corresponds with the deadline applicable to the W-2 form, which for the 2017 tax year is Jan. 31, 2018. However, the IRS recently announced an automatic extension of the deadline for issuing Form 1095-C for the 2017 tax year to March 2, 2018.

Generally employees would use Form 1095-C to confirm their period of coverage under the Saia medical plan (if applicable) or if they obtained health coverage through the health insurance marketplace, to determine whether they qualified for a premium tax credit.

In order to minimize the impact of the extended deadline for issuance of Form 1095-C, the IRS has also provided that individuals who rely upon other information received from employers about their offers of coverage do not have to include Form 1095-C with their 2017 federal income tax returns or amend their tax returns once they receive Form 1095-C (or any corrected Form 1095-C). Consequently, with the possible exception of employees who have coverage through the marketplace and believe they may qualify for a premium tax credit, you most likely have sufficient information from other Saia resources so that you do not have to wait until you receive Form 1095-C to file your 2017 federal income tax return.

Note that the IRS relief applies only for 2017 federal income tax returns and employees should retain their Form 1095-C with their other tax records.

In accordance with the IRS requirements, Saia will be mailing Forms 1095-C on or before the March 2, 2018 deadline to the following Saia employees:

• Employees who were enrolled in the Saia medical plan at any time during 2017; and
• Employees who were considered to be full-time for 2017 under the ACA

If you do not receive Form 1095-C by March 2, but believe that you should have, please immediately contact Saia Employee Benefits at empben@saia.com.

Saia is required to provide our employees with regular Health Insurance Portability and Accountability Act (HIPAA) privacy notices. Current regulations set forth an annual requirement to inform employees as to where they can obtain a copy of the HIPAA notice. In fulfillment of this obligation, any employee who wishes to obtain a copy of the initial or follow-up HIPAA notice may request one from the Saia Benefits Department by calling 1-985-868-1030, extension 2121 or 2124.

Under Saia’s health plan, coverage will be provided to a person who is receiving benefits for a medically necessary mastectomy and who elects breast reconstruction after the mastectomy, for:

• Reconstruction of the breast on which the mastectomy has been performed
• Surgery and reconstruction of the other breast to produce a symmetrical appearance
• Prostheses
• Treatment of physical complication of all stages of mastectomy including lymph edemas

This coverage is provided in consultation with the attending physician and the patient and will be subject to the same annual deductibles and coinsurance that apply for a mastectomy. Employees with questions about this coverage should contact the member service number on the UnitedHealthcare identification card.