100 Expats and 25 U.S. Based Employees -1095 Report or Not?

If an employer has 100 expat employees and 25 U.S. based employees, do they have to do the 1095 reporting required of Applicable Large Employers (ALE)?   The answer is “no”.  According to the IRS at;   https://www.irs.gov/Affordable-Care-Act/Employers/Questions-and-Answers-on-Reporting-of-Offers-of-Health-Insurance-Coverage-by-Employers-Section-6056#Who is Required to Report ; in the “Basics of Employer Reporting” section, and number “9.”, if an employer is not subject to the  Employer shared responsibility provisions in 4980H, then they are not required to do the 1094 and 1095 reporting required of an ALE.  Therefore if the employer does not have 50 full-time or full-time equivalent employees, they do not have to report.  Expat employees work is considered outside of the U.S. and does not count.  In this particular case, all employees who were covered by a group health plan that is considered MEC, should receive a 1095B from that health plan.