Health Care Reform Dashboard

Health Care Reform Dashboard

Charting Developments with the
Affordable Care Act and Beyond

Kurt R. Anderson

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Stimulus Bill Adds New Disclosure Requirements for Consultants and Brokers to ERISA Health Plans

Posted in Consolidated Appropriations Act (CAA), COVID-19
The new stimulus bill (the Consolidated Appropriations Act of 2021 or CAA) imposes new disclosure requirements for brokers and consultants providing services to ERISA health plans. The service providers are required to disclose to a plan’s fiduciary the direct and indirect compensation, including commissions and other incentive compensation they (or their affiliates and subcontractors) receive [&hellip… Continue Reading »

Supreme Court Restricts State Medical Claims Data Reporting Law

Posted in Health Plans, Healthcare Providers / Suppliers
ERISA does not allow a state to compel a self-insured group health plan to compile and report medical claims data for inclusion in a state-wide all-payer health care database, the U.S. Supreme Court has ruled in a landmark decision. In Gobeille v. Liberty Mutual Insurance Co., the Supreme Court backed the contention of Liberty Mutual [&hellip… Continue Reading »

Cadillac Tax Delayed, Made Deductible

Posted in Employer Responsibilities, Enforcement, Reporting, Taxes and Fees
In the first significant congressional modification of the Affordable Care Act (ACA) since its passage, the notorious “Cadillac tax” on high-cost employer health plans has been delayed two years, from 2018 to 2020.  The delay is included in the omnibus spending and tax extenders bills President Obama signed on December 22.  Delay of the Cadillac [&hellip… Continue Reading »

IRS Issues Second Guidance on Cadillac Tax

Posted in Cadillac Tax, Taxes and Fees
The Internal Revenue Service has issued a new notice addressing issues relating to future rules governing the calculation and payment of the so-called “Cadillac tax” under the Affordable Care Act. Beginning in 2018, the ACA will impose a 40 percent nondeductible excise tax on the value of group health coverage that exceeds a baseline amount [&hellip… Continue Reading »

IRS Seeks to Curb Popularity of ‘Skinny’ Health Plans

Posted in Essential Benefits, Plan Design Requirements
The Internal Revenue Service, in Notice 2014-69, has concluded that certain unconventional group health plan designs that offer limited or no coverage for in-patient hospitalization services and/or physician services will not provide “minimum value.” Consequently, this may expose large employers to financial penalties under the Affordable Care Act’s (ACA’s) “pay-or-play” employer mandate. These plans, sometimes [&hellip… Continue Reading »

New IRS Guidance Modifies the ‘Use-It-or-Lose-It’ Rules for Health Flexible Spending Accounts

Posted in Flexible Spending Accounts (FSAs), Plan Design Requirements
The Internal Revenue Service will now allow an employer-sponsored health flexible spending account (FSA) program to permit the carryover of up to $500 in unused health FSA funds from one year to the next. IRS Notice 2013-71, issued on October 31, 2013, modifies the “use-it-or-lose-it” rule for health FSAs, which generally requires the forfeiture of [&hellip… Continue Reading »

Treasury Proposes Minimum Value Rules for Health Plans

Posted in Employer Mandate/Shared Responsibility (Pay or Play), Premium Tax Credit, Premium Tax Credit (Exchange Subsidies), State Exchanges, Taxes and Fees
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 [&hellip… Continue Reading »