For those still trying to sort out the ACA reporting rules, the IRS has released the final forms and instructions for 2015 on its website.  They can found at the links below:

Employer Reporting

IRS Form 1095-C

IRS Form 1094-C

IRS Instructions to 1094-C & 1095-C

Coverage Provider Reporting

IRS Form 1095-B

IRS Form 1094-B

IRS Instructions to 1094-B & 1095-B

In addition, the IRS recently released a notice announcing upcoming proposed changes to the reporting rules, available here.