ACA Employee Eligibility and Limited Non- Assessment Period

A Limited Non-Assessment period (LNAP) refers to a period during which an ALE Member is not subject to an assessable payment under section 4980H(a) and in some cases under 4980H9(b), for a full-time employee, regardless of whether that employee is offered health coverage during that period.

The period of non-assessment and the reason for non-assessment are new values that have been included in the ACA Employee Eligibility table. LNAP information is used to determine the appropriate code value for Form 1095-C, Part II, Line 16.