Health Care Reform Dashboard

Health Care Reform Dashboard

Charting developments on the
Affordable Care Act

Taxes and Fees

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05/09/2013

Treasury Proposes Minimum Value Rules for Health Plans

The U.S. Department of the Treasury has published proposed regulations that provide guidance on how an employer may determine whether its group health plan provides “minimum value.” This determination is important because a large employer (generally speaking, with 50 or more full-time employees) faces a $3,000 annual penalty (under Code section 4980H(b)) with respect to each … Continue Reading »
03/11/2013

HHS Releases Final Regulations on the Transitional Reinsurance Fee

The U.S. Department of Health and Human Services has published final regulations that will enable plan sponsors and insurers to calculate their liability under the transitional reinsurance fee provisions of the Patient Protection and Affordable Care Act. Beginning in 2014 (and continuing for 2015 and 2016), employers and other sponsors of self-funded health plans, as well … Continue Reading »
03/08/2013

IRS Publishes Guidance on Health Insurer Fees

The Internal Revenue Service has issued proposed regulations on the annual fee that health insurance companies must pay under the Affordable Care Act (ACA). To fund certain health care reform initiatives, the ACA requires health insurers to pay an aggregate fee of $8 billion in 2014 and larger amounts in subsequent years. The burden is to … Continue Reading »
04/20/2012

IRS Issues Guidance on Fees Employers Must Pay To Fund Patient Research Institute

The Affordable Care Act (ACA) established the Patient-Centered Outcomes Research Institute and charged it with synthesizing and disseminating comparative clinical effectiveness research findings to help patients, clinicians, purchasers, and policymakers make informed health decisions. To fund this Institute, the ACA requires health insurers and self-funded group health plan sponsors to pay a fee for each … Continue Reading »
08/17/2011

More Guidance Provided on State Health Insurance Exchanges

Following up on guidance issued last month, the Department of Health and Human Services has proposed two new sets of regulations and the Department of the Treasury has proposed one on the state-based health insurance marketplaces known as Affordable Insurance Exchanges. (To view our alert on the earlier guidance, click here.) The Patient Protection and … Continue Reading »
09/23/2010

New Guidance on Health Care Reform

The three federal agencies that have published regulations on health care reform provisions (U.S. Departments of Treasury, Labor, and Health and Human Services) have furnished additional guidance on certain issues of particular importance to employers and other group health plan sponsors. A new set of Frequently Asked Questions and Answers addresses specific questions that many … Continue Reading »
05/20/2010

IRS Issues Guidance on Small Employer Health Insurance Expense Tax Credit

The IRS has issued a notice explaining provisions in the recently enacted health care reform legislation that establish a federal income tax credit for small employers who implement or maintain health insurance coverage for employees. The notice clarifies various aspects of the new rules, including the following: To qualify for the full tax credit, an … Continue Reading »
05/11/2010

Guidance Clarifies Extension of Health Coverage to Adult Children

In the first of what promises to be an ongoing series of tri-agency regulations, the Departments of Health and Human Services, Labor, and the Treasury have issued rules on one of the most controversial provisions in the health care reform legislation―the extension of coverage for children up to age 26. The guidance clarifies several key … Continue Reading »
04/12/2010

Health Care Reform Briefing: Cutting Through the Confusion

The newly enacted health care reform bill has fueled numerous questions by employers seeking direction on arguably the most important workplace decisions they will make in the next few years. Employers need to understand the issues and recognize the decision points and their ramifications. Jean C. Hemphill and Brian M. Pinheiro have identified frequently asked … Continue Reading »
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