Developments in Benefits, Plan Design
Transition Relief for Expatriate Health Plans 
The Affordable Care Act (ACA) includes many changes related to health care coverage. To assist in implementing these changes, the Departments of Labor, Health and Human Services and the Treasury (Departments) have been issuing a series of guidance in the form of frequently asked questions (FAQs). On March 8, 2013, the Departments issued an FAQ that provides transition relief for expatriate health plans with respect to certain ACA provisions. - View the PDF
Employer Penalties - Multiemployer Plans
Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these requirements, large employers that do not offer health coverage to their full-time employees and their dependents, or that offer coverage that is either unafford-able or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.”
On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed regulations that provide transition relief for employers participating in multiemployer plans from the “pay or play” requirements. Although the proposed regulations are not final, employers may rely on them until final regulations or other applicable guidance is issued.
- View the PDF
Employer Penalties - Cafeteria Plan Elections
Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these “pay or play” requirements, large employers that do not offer health coverage to their full-time employees and their dependents, or that offer coverage that is either unaffordable or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.”
On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed regulations that provide further guidance on the employer shared responsibility provisions, including a transition rule for health plan coverage elected under a cafeteria plan. The regulations are not final. However, employers may rely on the proposed regulations until final regulations or other applicable guidance is issued.
This Legislative Brief describes the transition rule for coverage elected under a cafeteria plan.
- View the PDF
Enrollment in Health Insurance Exchanges
The Affordable Care Act (ACA) calls for the creation of state-based competitive marketplaces, known as Affordable Health Insurance Exchanges (Exchanges), for individuals and small businesses to purchase private health insurance. According to the Department of Health and Human Services (HHS), the Exchanges will allow for direct comparisons of private health insurance options based on price, quality and other factors and will coordinate eligibility for premium tax credits and other affordability programs.
ACA requires the Exchanges to become operational in 2014. Enrollment in the Exchanges for eligible individuals and small businesses is expected to begin on Oct. 1, 2013. This Legislative Brief describes the periods during which eligible individuals can enroll in a health plan through an Exchange.
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Final Rule Issued on Essential Health Benefits, Actuarial Value and Accreditation Standards
Beginning in 2014, the Affordable Care Act (ACA) requires non-grandfathered plans in the individual and small group market to offer a comprehensive package of items and services that meets certain actuarial value requirements. This comprehensive package is known as the essen-tial health benefits (EHB) package.
Additionally, ACA requires issuers offering coverage in an ACA health insurance exchange (Exchange) to be accredited and imposes requirements for accreditation. The ACA Exchanges, or “Health Insurance Marketplaces,” are scheduled to become effective in 2014.
On Feb. 25, 2013, the Department of Health and Human Services (HHS) released a FINAL RULE regarding ACA’s essential health benefits, actuarial value and accreditation standards.
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What is a medical child support order?
A medical child support order is a judgment, decree, or order (including an approval of a property settlement) that: Is made pursuant to State domestic relations law (including a community property law) or certain other State laws relating to medical child support (see Q1-8); and Provides for child (more)
