Archived Health Care Reform Updates

Archive of Health Care Reform Updates in 2015

IRS Issues Final Regulations on Health Plan Minimum Value and Affordability

The Internal Revenue Service (IRS) has issued final regulations on determining minimum value of eligible employer-sponsored plans and other rules regarding the health insurance premium tax credit.

The regulations contain an explanation of revisions and summary of comments on:

Definition of modified adjusted gross income
Wellness program incentives, including tobacco-related incentives
Employer contributions to Health Reimbursement Arrangements (HRA)
Employer contributions to cafeteria plans (flex contributions)
Post-employment coverage
Newborns, adopted children and other individuals enrolled midmonth
Partial months of coverage

https://www.federalregister.gov/articles/2015/12/18/2015-31866/minimum-value-of-eligible-employer-sponsored-plans-and-other-rules-regarding-the-health-insurance

https://www.gpo.gov/fdsys/pkg/FR-2015-12-18/pdf/2015-31866.pdf

12/21/15

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Final Rules on Excepted Benefits Published

The US Departments of Labor, Treasury, and Health and Human Services have published the final rules amending the definition of excepted benefits under the Patient Protection and Affordable Act (ACA).

The four categories of excepted benefits are:

Generally not health insurance such as automobile insurance, workers' compensation, and accidental death and dismemberment.
Limited excepted benefits which may include limited scope dental or vision benefits and benefits for nursing home, home health, long-term, or community based care.
"Noncoordinated benefits" which include coverage only for specified disease or illness (i.e., cancer policies) and hospital indemnity or other fixed indemnity insurance.
Supplemental excepted benefits such as coverage supplemental to Medicare, CHAMPVA, Tricare, or similar coverage that is supplemental to group health plan coverage.

There are requirements for each category that must be met to qualify as excepted benefits. These are noted in the final rules which will be published in the Federal Register.

3/17/15

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IRS Invites Public Comments on Future 'Cadillac Tax' Regulations

The Internal Revenue Service (IRS) Notice 2015-16 outlines potential approaches on a number of issues that could be included in the future proposed excise tax on high cost employer sponsored health coverage (also referred to as the "Cadillac tax"). In addition to inviting comments on these approaches, the Treasury Department and the IRS will issue another notice before the publication of the proposed regulations not addressed in this notice.

http://www.irs.gov/pub/irs-drop/n-15-16.pdf

2/27/15

Archive of Health Care Reform Updates from 2010-2014

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Facts about Affordable Care Act Implementation Part XVI

Facts about Affordable Care Act Implementation Part XVI

04 Sep 2013

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Some Plans May Delay Aggregate Out of Pocket Cost Sharing Limitations

ACA FAQs Part XII Allow Some Plans to Delay Aggregate Out of Pocket Cost Sharing Limitations, International Foundation

14 Aug 2013

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New Rules for Wellness Programs

New Rules for Wellness Programs, Segal Consulting

12 Jul 2013

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Notice To Employees Of Health Insurance Marketplace & Related Updates To COBRA Election Notices

Action Items For Employers: Notice To Employees Of Health Insurance Marketplace & Related Updates To COBRA Election Notices, International Foundation Bulletin

11 Jul 2013

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Delayed Implementation of Employer Mandate

Continuing to Implement the ACA in a Careful, Thoughtful Manner, Mark J. Mazur, Assistant Secretary for Tax Policy, U.S. Department of the Treasury
Obama Administration Delays Until 2015 Large Employer Shared Responsibility Requirements, Reporting And Tax Benefits, International Foundation Bulletin

09 Jul 2013

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Responses to Submitted Questions

Again, thank you to all who attended the LIUNA Health Care Conference in March 2013. During the conference, attendees were encouraged to leave with us questions or requests for clarifications, and we promised to address each of them on the Laborers’ Health and Safety Fund of North America’s website. Below are the questions we received and our answers. You should, of course, consult with your health and welfare fund’s counsel and consultants regarding their views on whether and how these answers apply to your particular fund.

Responses to Submitted Questions

01 May 2013

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Affordable Care Act Implementation FAQs - Set 11

Notice of Coverage Options Available Through the Exchanges

24 Jan 2013

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FAQ from Centers for Medicare & Medicaid Services

Frequently Asked Questions on Exchanges, Market Reforms and Medicaid

10 Dec 2012

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Proposed PPACA Rules from HHS

26 Nov 2012

Proposed rule on benefit and payment parameters

28 Nov 2012

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Updated DOL Web Tool Addresses Federal Health Benefit Coverage Requirements for Employers

The Department of Labor’s (DOL) Health Benefits Advisor for Employers provides guidance on federal laws other than the Patient Protection and Affordable Care Act (PPACA). These include:

Consolidated Omnibus Budget Reconciliation Act (COBRA)
Health Insurance Portability and Accountability Act (HIPAA)
Mental Health Parity Act (MHPA) and Mental Health Parity and Addiction Equity Act (MHPAEA)
Newborns' and Mothers' Health Protection Act (Newborns' Act)
Women's Health and Cancer Rights Act (WHCRA)
Genetic Information Nondiscrimination Act (GINA)
Michelle's Law

For information on PPACA, visit the DOL's PPACA Webpage.

The Health Benefits Advisor for Employers is one of several DOL advisors on federal employment laws and resources. They can be accessed at www.dol.gov/elaws.

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The Departments of Health and Human Services (HHS), Labor and the Treasury issued new regulations requiring private health plans to publish Summary of Benefits and Coverage documents for plan participants.

Providing Clear and Consistent Information to Consumers about Their Health Care Coverage

17 Aug 2011

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The Departments of Health and Human Services (HHS), Labor, and the Treasury issued new regulations requiring new private health plans to cover evidence-based preventive services and eliminate cost sharing requirements for such services.

Administration Announces Regulations Requiring New Health Insurance Plans to Provide Free Preventive Care
14 Jul 2010

U.S. Department of Health and Human Services Secretary Kathleen Sebelius has announced final rules to help improve Americans' health, increase safety and reduce health care costs through expanded use of electronic health records (EHR).

Secretary Sebelius Announces Final Rules To Support 'Meaningful Use' of Electronic Health Records

The Department of Labor's Employee Benefits Security Administration has posted the following information on the dedicated COBRA web page:

Statement of Assistant Secretary Phyllis C. Borzi on the Availability of the Subsidy After May 31, 2010
COBRA Model General Notice (non-ARRA), in English and Spanish
COBRA Model Election Notice (non-ARRA), in English and Spanish
Health Benefits Laws Compliance Assistance Seminar in Omaha, Nebraska

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The U.S. Department of Health & Human Services has announced that they will begin accepting applications for the Early Retiree Reinsurance Program.

Application for Early Retirement Reinsurance Program Now Being Accepted
29 Jun 2010

The Department of Labor's Employee Benefits Security Administration has posted the following related to preexisting condition exclusions, lifetime and annual limits, rescissions and patient protections under the Affordable Care Act:

Interim Final Regulation

Model Notice on Patient Protections

Model Notice on Lifetime Limits No Longer Applying and Enrollment Opportunity.

Model Notice of Opportunity to Enroll in Connection with Extension of Dependent Coverage to Age 26.

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Interim Final Regulation

Fact Sheet

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