Reform Update

2015 Issue 99 – New Proposed Regulations on Summary of Benefits and Coverage (SBC) Issue 100 – New FAQs on Excepted Benefits and Premium Payment Plans Issue 101 –  IRS Guidance on Cadillac Tax Issue 102 – Final Notice of Benefits and Payment Parameters Issue 103 – Delay in New SBC Template Issue 104 – FAQs on Preventive Care Services Issue 105 – FAQs on Out-of-Pocket Limits and Provider Nondiscrimination Rules Issue 106 – Supreme Court Rules on Subsidies in Federally-Facilitated Exchanges
2014 Issue 79 – Excepted Benefits Issue 80 – Reinsurance Updates and Marketplace Operations Issue 81 – FAQs on a Variety of Issues Issue 82 – More Details Regarding Individual Mandate Issue 83 – Final “Play or Pay” Rules Issue 84 – Final Reporting Requirement Regulations Issue 85 – New Hire Waiting Periods Issue 86 – Guidance on a Variety of Issues Issue 87 – More FAQs Issue 88 – Final Reinsurance Fee Rules Issue 89 – Final Orientation Period Rules Issue 90 – Supreme Court Ruling on Contraceptive Mandate Issue 91 – Updated Affordability Percentage Issue 92 – Changes in Look-Back Measurement Metrics Issue 93 – Two New Permitted Mid-Year Changes under Section 125 Issue 94 – Annually Indexed PCORI Fee Issue 95 – Final Regulations on “Excepted” Benefits Issue 96 – Contraceptive Accommodations Issue 97 – Minimum Value Plans Guidance Issue 98 – More Details on the Employer Reporting Requirements
2013 Issue 53 – Essential Health Benefit (EHBs) Updates, Actuarial Determinations Issue 54 – Wellness Incentive Increase in 2014 Issue 55 – Rating Rule Changes for 2014 Issue 56 – Premium Stabilization Programs, Premium Assistance & Cost-Sharing Reductions, User Fees for Exchanges Issue 57 – “Play or Pay” Details of Health Reform Issue 58 – Final Regulations on Comparative Effectiveness Research Fees Issue 59 – Frequently Asked Questions Issue 60 – New Proposed Accommodations for Religious-Affiliated Organizations Issue 61 – Individual Shared Responsibility Provision Issue 62 – FAQs on Cost-Sharing Limitations and Preventive Care Services Issue 63 – Changes to the SHOP Exchange; Whistleblower Protections Issue 64 – New Hire Waiting Period Limit; Amendments to HIPAA Issue 65 – FAQs on Summaries of Benefits and Coverage (SBCs), Various Issues Issue 66 – Minimum Value Determination, Affordability Test, Individual Premium Tax Credits Issue 67 – Exchange Notices Issue 68 – Final Regulations on Non-Discriminatory Wellness Programs Issue 69 – Delay of Employer Reporting Requirements & Employer Coverage Mandate Issue 70 – IRS Notices Pertaining to Individual Mandate Issue 71 – Religious Organizations and Coverage for Contraceptive Services Issue 72 – Employer Reporting Requirements Issue 73 – Account-Based Plans and Health Reform Issue 74 – Individual Mandate Hardship Exemptions Issue 75 – Clarifications for Non-Calendar Year 125 Plans Issue 76 – Health Plan Terminations Issue 77 – SHOP Delay Issue 78 – Marketplace Operations and Qualified Health Plans
2012 Issue 36 – More on Medical Loss Ratios Issue 37 – Essential Benefits Issue 38 – More Guidance Issue 39 – Final Guidance on Summary of Benefits and Coverage Issue 40 – Additional Guidance on Well Women Services Coverage Issue 41 – Delayed Auto Enrollment, FAQs on Waiting Period and Play or Pay Issue 42 – Actuarial Value Bulletin, FAQs on SBCs, and More on Coverage for Contraceptives Issue 43 – Final Regulations on Exchanges Issue 44 – Comparative Effectiveness Research Fees Issue 45 – Calculating Minimum Value for Employer Health Plans, Reporting Requirements for Employer-Sponsored Health Plans, FAQs on SBCs Issue 46 – Medical Flexible Spending Accounts (FSAs) Issue 47 – Health Insurance Premium Tax Credit Issue 48 – The Supreme Court Decision Issue 49 – Increased Medicare Tax on High Wage Earners Issue 50 – Enforcement Safe Harbor for Contraceptive Services Coverage for Religious-Affiliated Organizations Issue 51 – The 30 Hour Full Time Measurement and the 90 Day Waiting Period Issue 52 – Risk Adjustment Programs Associated with Health Reform
2011 Issue 22 – Delay Non-Discrimination Rules, Prescribed OTC and Debit Cards, Waiver on Annual Restricted Limits, and FAQs #5 Issue 23 – Medical Loss Ratio Requirements Issue 24 – State Tax Implications for Adult Children Issue 25 – Additional Grace Period on Certain Internal Claim Appeal Requirements Issue 26 – W-2 Reporting Guidance Issue 27 – Elimination of Free Choice Vouchers Issue 28 – Updates on Annual Maximum Waiver Process Issue 29 – Amendments to Internal Claim Review and Appeals Process and External Review Process Issue 30 – Expansion of Covered Preventive Care Services Issue 31 – Summary of Benefits Requirement Issue 32 – Calculation of Affordability and Premium Credits in Exchange Issue 33 – Standalone HRAs and Lifetime Limits/Annual Restricted Limits Issue 34 – Implementation of CLASS Act Halted Issue 35 – ERRP Ends and New MEWA Enforcement Authority
2010 Issue 1 – Overview of Patient Protection and Affordable Care act (PPACA) Issue 2 – Health Care and Education Reconciliation Act of 2010 (HCERA) and Key Provisions and Overview of Changes to PPACA Issue 3 – National High Risk Pool, Temporary Early Retiree Reinsurance Program, Small Busines Tax Credit, Change Tax-Favored Status of OTC Drugs and Non-Grandfathered Key Group Health Plan Mandates Issue 4 – Grandfathering Discussion and Additional Group Health Plan Mandates, W-2 Reporting, Section 105(h) Non-Discrimination Rules on Self-Funded Plans and Increase to Excise Tax on Non-Medical HSA Distributions Issue 5 – IRS Notice 2010-38 – Taxation of Coverage Provided to Age 26 Dependents; Section 125 Amendments – Pre-Tax Premium Deductions and Allowance of Expense Under Medical FSA for Adult Non-Dependent Children Issue 6 – Employer Responsibilities for 2014 – “Pay or Play” Provisions and Additional Employer Administrative Requirements Issue 7 – Early Retiree Reinsurance Program Issue 8 – Extension of Coverage to Children Age 26 Issue 9 – Clinical Trials, Federal Rate Reviews and Minimum Loss Ratios, SIMPLE Cafeteria Plans, Web-based Information Portals, Health Plan Summary Communication Requirements and Important HSA Clarification Issue 10 – Grandfathering Rules Issue 11 – Pre-Exisiting Condition Limitations, No Annual Lifetime Limits, Restrictions on Annual Dollar Limits, Coverage Rescissions and Patient Protections Issue 12 – Preventive Care Services Issue 13 – Internal and External Claim Appeals Issue 14 – Changes to Medicare Part D, Auto-Enrollment Rules for Large Employers, Government Studies on Large Group Market, National Voluntary Long-Term Care Program and Accommodations for Breast-Feeding Mothers Issue 15 – More Guidance on Claim Reviews Issue 16 – More Guidance on OTC Medication Exclusions Issue 17 – Review of FSA Limits, RDS Tax Status, Quality Reporting, Comparative Effectiveness Tax, Comp Limits, and Medicare Tax Increase Issue 18 – Q & A #1 Issue 19 – Q & A’s, Delay W-2, Notice of Exchange, Additional Plan Requirements, Requirement to Document Coverage, Cadillac Tax Issue 20 – Department of Health and Human Services Insurance Standards Bulletin Issue 21 – Amended Final Grandfathering Regulations
Our technical bulletins are written and produced by MMA Michigan staff and are intended to inform our clients and friends on general information relating to employee benefit plans. They are based on general information at the time they are prepared. They are not intended to provide either legal or tax advice. Before implementing any welfare or pension benefit program, employers are urged to consult with their benefits advisor and/or legal counsel for advice that is appropriate to their specific circumstances. This information cannot be used by any taxpayer to avoid tax penalties.

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