IRS Publication 5215, Affordable Care Act: Responsibilities for Health Coverage Providers, is now available on the IRS website.
 
Publication 5215 was posted April 15 and is aimed at helping health coverage providers understand the reporting requirements of minimum essential coverage to the IRS and covered individuals.
 
The publication addresses, in more or less summary fashion, how to report coverage on Form 1095-B, Health Coverage, types of minimum essential coverage under the ACA and who is considered a provider of minimum essential coverage.

A copy of Pub 5215 is available here.