Grandfathered Health Plan Rules Issued
|
|
- Walter Singleton
- 5 years ago
- Views:
Transcription
1 Grandfathered Health Plan Rules Issued Includes Guidance on Retiree-Only Plans and HIPAA Excepted Benefits Grandfathered health plans are subject only to a subset of the health care reform provisions imposed by the federal laws enacted in March 2010 ( PPACA ). 1 This newsletter summarizes recently issued interim final regulations that describe in greater detail what is a grandfathered health plan and the circumstances under which a plan may lose its grandfathered health plan status. 2 These regulations generally are effective immediately. What is a Grandfathered Health Plan A group health plan or group or individual health insurance with respect to individuals enrolled on March 23, 2010 is a grandfathered health plan (a Grandfathered Plan ) for as long as it maintains that status under the grandfathered health plan rules, described in greater detail below. The determination of Grandfathered Plan status is made separately with respect to each benefit package available under a group health plan or health insurance coverage. A plan or coverage will not lose its Grandfathered Plan status if any or all of the individuals who were enrolled on March 23, 2010 cease to be covered, as long as one person continues to be covered under the coverage provided on March 23, Generally, a plan will retain its Grandfathered Plan status even with the addition of new employees or if an employeeparticipant adds new dependents. Collectively Bargained Plans, Including Multiemployer Health and Welfare Funds. Health insurance coverage maintained pursuant to one or more collective bargaining agreements ratified before March 23, 2010, will be treated as a Grandfathered Plan until the date on which the last of the collective bargaining agreements relating to the health coverage that was in effect on March 23, 2010 terminates. Any amendments adopted solely for the purpose of conforming to the applicable PPACA requirements will not be treated as a termination of the collective bargaining agreement. Afterwards, the determination whether the plan is a Grandfathered Plan must be made under the same rules that apply to non-collectively bargained plans. BHFS Comment: This special rule for collectively bargained plans applies solely to health insurance coverage. The agencies writing the regulations have read this law narrowly and, as a result, this special rule applies only to fully insured arrangements and does not apply to self-funded plans that are maintained pursuant to one or more collective bargaining agreements. We hope that enough comments are submitted to persuade the agencies to expand this rule to include self-funded plans and/or that there will be a technical corrections bill to extend this rule to self-funded collectively bargained plans. We also hope that there soon will be guidance on what is meant by a collectively bargained plan (that is, what percentage of employees covered under the plan must be union employees, 100%, 50%, 20%). 3 1 Section 1251 of the Patient Protection and Affordable Care Act, Public Law , enacted on March 23, 2010, as modified by Section of that Act and Section 2301 of the Health Care and Education Reconciliation Act, Public Law , enacted on March 30, These regulations are jointly issued by the IRS, DOL and HHS. See, 75 Federal Register (June 17, 2010); 3 Comments on these regulations are due by August 16, Page 1
2 Also, this special rule for collectively bargained plans does not delay the effective date by which insured plans must comply with PPACA requirements that generally apply to Grandfathered Plans. Impact of Corporate Transactions on a Plan s Grandfathered Plan Status. Corporate mergers, acquisitions and other corporate transactions should not impact a plan s Grandfathered Plan status unless the principal purpose of the transaction is to cover new individuals under a grandfathered health plan. In such a case, the plan s Grandfathered Plan status is terminated. BHFS Comment: A buyer in a corporate transaction will need to determine if a target has any grandfathered health plans and whether it is worth trying to retain that status. Ways to Lose Grandfathered Plan Status There are numerous ways a group health plan or health insurance coverage will lose its Grandfathered Plan status, and sponsors should carefully examine the impact of any action. Benefit Reduction or Elimination. A group health plan or health insurance coverage will lose its Grandfathered Plan status if, after March 23, 2010, the plan sponsor or issuer eliminates all or substantially all benefits to diagnose or treat a particular condition or eliminates benefits for any necessary element to diagnose or treat a condition (for example, if the plan is amended after March 23, 2010 to eliminate dialysis benefits). However, changes to plan design to comply with federal or state law or voluntary changes to comply with PPACA or increase benefits should not affect a plan s Grandfathered Plan status. It is unclear how an amendment that decreases or limits benefits in order to comply with applicable law would affect a plan s status (e.g., some of the changes permitted in order to comply with the new mental health parity and addiction law may result in benefit restrictions). The federal government is asking for comments as to whether Grandfathered Plan status should be impacted by changes to a prescription drug formulary, changes in provider network or changes in plan structure (e.g., switching from fully insured to self-funded). Increasing Employees Cost for Coverage. While an increase in the cost of plan coverage is not itself an event that would cause a plan to lose its Grandfathered Plan status, such status will be lost if the employer or issuer passes a significant portion of any cost increases onto participants. Specifically, a group health plan or health insurance coverage will lose its Grandfathered Plan status if, after March 23, 2010, the plan sponsor or issuer: Increases a percentage cost-sharing requirement (such as coinsurance) above the level at which it was on March 23, Increases fixed amount cost-sharing requirements, other than a copayment, such as deductibles or out-of-pocket maximum limits, by a total percentage measured from March 23, 2010 that is more than the sum of medical inflation plus 15%. Medical inflation is defined by reference to the overall medical care component of the Consumer Price Index for All Urban Consumers, unadjusted, published by the U.S. Department of Labor. Increases copayments by an amount that exceeds the greater of (a) a total percentage measured from March 23, 2010 that is more than the sum of medical inflation plus 15% or (b) $5 increased by medical inflation measured from March 23, Decreases the employer s contribution rate toward the cost of coverage by more than 5% below the employer s contribution rate on March 23, This is examined at each separate level of coverage (e.g., self, self+spouse, family, etc.). Page 2
3 Makes changes in annual limits after March 23, 2010 that are detrimental to participants, including: Adding an annual limit on the dollar value of benefits if the plan did not have any overall annual or lifetime limit on the dollar value of all benefits on March 23, Adding an overall annual limit at a dollar value that is less than the plan s overall lifetime limit as in effect on March 23, Decreasing the dollar value of the annual limit in effect on March 23, 2010 (regardless whether or not the plan has an overall lifetime limit in effect on March 23, 2010). However, an employee s voluntary election to change from one coverage option to another option during open enrollment or due to qualifying status change, even if such change results in a coverage cost increase to the individual participant, does not cause the plan to lose Grandfathered Plan status. Changing Insurers. A plan that changes insurers after March 23, 2010, even if that insurer offered the same coverage before March 23, 2010, loses its Grandfathered Plan status. However, a self-funded plan s change of its third party administrator should not result in the loss of Grandfathered Plan status. Certain Plan Transfers and Mergers. A plan will lose its Grandfathered Plan status if the employer transfers employees from one Grandfathered Plan into another Grandfathered Plan and if the transferee plan includes design features that, if such features were treated as an amendment to the transferor plan, would cause the transferor plan to lose Grandfathered Plan status, unless there is a bona fide employment-based reason for the transfer (such as, for example, a transfer to the acquirer s facilities). BHFS Comment: Acquiring companies will need to determine whether it is necessary to maintain a target s plan separately to maintain Grandfathered Plan status of its own plan. Also, employers considering streamlining and consolidating operations will need to examine the impact of such actions on the Grandfathered Plan status of its plans. Transition Rules. Changes effective after March 23, 2010 do not impact a plan s Grandfathered Plan status if these changes were made according to (a) a legally binding contract entered into on or before March 23, 2010, (b) a filing made on or before March 23, 2010 with a State insurance department or (c) written plan amendments adopted on or before March 23, 2010 and as long as those changes do not otherwise cause the plan to cease to be a Grandfathered Plan. BHFS Comment: If an employer has a contract under which plan changes automatically will be implemented after 2010, the employer will need to examine whether any of those changes would increase employees costs for coverage or reduce or eliminate benefits in such a way as to cause the loss of Grandfathered Status. In addition, changes made after March 23, 2010 and before the issuance of the interim final regulations describing Grandfathered Plans but which are revoked or appropriately modified as of the first day of the first plan year beginning after September 23, 2010, will not cause a plan or coverage to lose its Grandfathered Plan status. BHFS Comment: Employers have a limited period in which to revoke recent changes that impact Grandfathered Plan status and, therefore, should review with their insurers and third party administrators any amendments or automatic changes to their plans after March 23, Actions Required to Maintain Grandfathered Plan Status Employers will need to carefully weigh the advantages of maintaining Grandfathered Plan status against the employer s absorption of coverage cost increases and/or limitations on plan design modifications. If Page 3
4 an employer decides it is worth maintaining Grandfathered Plan status, the following actions must be taken in order to maintain Grandfathered Plan status: Disclose Grandfathered Plan Status. Plan materials provided to participants and beneficiaries must include a statement that (i) describes the benefits provided, (ii) states the belief that the coverage is a grandfathered plan within the meaning of PPACA 1251 and (iii) provides the plan administrator s and the DOL s or HHS s contact information for questions and complaints. The interim final regulations include the following model language intended to satisfy this requirement: This [group health plan or health insurance issuer] believes this [plan or coverage] is a grandfathered health plan under the Patient Protection and Affordable Care Act (the Affordable Care Act ). As permitted by the Affordable Care Act, a grandfathered health plan can preserve certain basic health coverage that was already in effect when that law was enacted. Being a grandfathered health plan means that your [plan or policy] may not include certain consumer protections of the Affordable Care Act that apply to other plans; for example, the requirement for the provision of preventive health services without any cost sharing. However, grandfathered health plans must comply with certain other consumer protections in the Affordable Care Act, for example, the elimination of lifetime limits on benefits. Questions regarding which protections apply and which protections do not apply to a grandfathered health plan and what might cause a plan to change from grandfathered health plan status can be directed to the plan administrator at [insert contact information]. [For ERISA plans, insert: You may also contact the Employee Benefits Security Administration, U.S. Department of Labor at or This website has a table summarizing which protections do and do not apply to grandfathered health plans.] [For individual market policies and nonfederal governmental plans, insert: You may also contact the U.S. Department of Health and Human Services at BHFS Comment: The regulations do not address whether there is a deadline by when this statement must be distributed. Maintain Documentation of March 23, 2010 Coverage. The plan or issuer must maintain records documenting the terms of the plan or coverage that were in effect on March 23, 2010 and such other documents as may be necessary to verify, explain or clarify its status as a Grandfathered Plan. These documents must be maintained for as long as the plan claims to be grandfathered. These documents must be made available for examination when requested by the government, as well as by participants and beneficiaries. BHFS Comment: Sponsors of selffunded plans that rely on third party administrators likely will need to negotiate with their service providers as to what is appropriate documentation and the parameters for retention and production of this documentation and its production when requested. How PPACA Applies to Grandfathered Plans Grandfathered Plans are only required to comply with a subset of the PPACA s requirements under subtitles A and C of title I of the PPACA. The DOL published a table summarizing the application of PPACA s health reform provisions to Grandfathered Plans. This table can be found at: Clarification Regarding Retiree-Only and HIPAA Excepted Benefits The preamble to the interim final regulations clarifies that (i) retiree-only plans and HIPAA excepted benefits are not subject to PPACA s insurance market reform provisions and (ii) if such plans are subject to PPACA, the HHS will not take any enforcement action. This means that PPACA will not be applied to: Page 4
5 Plans sponsored by non-governmental employers and that cover participants of which fewer than two are active employees (because the small employer exception remains in effect under ERISA and the Code); Plans sponsored by governmental employers and that cover participants of which fewer than two are active employees (because although PPACA removed the small employer exception from the PHSA, HHS is not going to take any enforcement action); and HIPAA-excepted benefits, including, for example, separate limited-scope benefits (e.g., dentalonly or vision-only plans, long-term care benefits), accident only coverage (e.g., AD&D insurance), disability income coverage, liability insurance (e.g., automobile liability insurance or automobile medical payment insurance), supplemental coverage (e.g., Medigap, MedSupp, TRICARE), workers compensation insurance coverage, independent and non-coordinated disease-only coverage (e.g., cancer insurance policies), coverage for on-site medical clinics, and certain fixed indemnity plans. 4 BHFS Comment: We do not think that wrapping a vision or dental plan together with a medical plan so as to be able to file a single Form 5500 impacts this exception. The following Brownstein attorneys are ready to help you with your benefits issues, so please contact any one of them with your questions: Nancy A. Strelau nstrelau@bhfs.com Andrew S. Brignone abrignone@bhfs.com Adam P. Segal asegal@bhfs.com Irene F. Gallagher igallagher@bhfs.com Cara S. Elias celias@bhfs.com Xanna R. Hardman xhardman@bhfs.com Jason S. Jeskey jjeskey@bhfs.com Dana B. Krulewitz dkrulewitz@bhfs.com This document is intended to provide you with general information about employee benefits issues. The contents of this document are not intended to provide specific legal advice. If you have any questions about the contents of this document or if you need legal advice as to an issue, please contact the attorney listed below or your regular Brownstein Hyatt Farber Schreck, LLP attorney. This communication may be considered advertising in some jurisdictions. Albuquerque Office 201 Third Street NW Suite 1700 Albuquerque, NM T Denver Office 410 Seventeenth Street Suite 2200 Denver, CO T Las Vegas Office 100 City Parkway Suite 1600 Las Vegas, NV T Santa Barbara Office 21 East Carrillo Street Santa Barbara, CA T Washington, DC Office 1350 I Street, NW Suite 510 Washington, DC T Timothy R. Van Valen Gregory W. Berger Cara S. Elias Andrew C. Elliott Irene F. Gallagher Neil M. Goff Marybeth K. Jones Nancy A. Strelau Andrew S. Brig none Xanna R. Hardman Jason S. Jeskey Dana B. Krulewitz Adam P. Segal 2010 Brownstein Hyatt Farber Schreck, LLP. All Rights Reserved. Steven Jung Michelle Lee Pickett Christine E. Ray George G. Short Michael B. Levy 4 See, 26 C.F.R , 29 C.F.R , and 45 C.F.R and Page 5
ON OUR RADAR. Page 1. October In This Issue:
October 2009 ON OUR RADAR In This Issue: New Sheriff in Town United States Department of Labor ( DOL ) Secretary Hilda Solis and Assistant Secretary Phyllis Borzi have made it clear, in their own words,
More informationHealth Care Reform Update Grandfathered Status
H R Navigating Health Care Reform Health Care Reform Update Grandfathered Status The Departments of Labor, Health & Human Services and Treasury have jointly released Interim Final Rules relating to grandfathered
More informationGrandfathered Health Plans
Grandfathered Health Plans Summary: Allows any individual enrolled in any form of health insurance to maintain their coverage as it existed on the date of enactment. Status update: In April 2011, the Department
More informationGrandfathered Plan Status
Grandfathered American Bar Association Annual Meeting Julie Burbank, Esq. August 8, 2010 Background December 24, 2009, the Senate passed the Patient Protection and Affordable Care Act (H.R. 3590) (the
More informationHealth Plans: What s Next? Transitioning to Health Care Reform: So You Think You d Like Your Plan To Be Grandfathered
Health Plans: What s Next? Drinker Biddle s Health Care Reform Update for Employee Benefit Plans Transitioning to Health Care Reform: So You Think You d Like Your Plan To Be Grandfathered The grandfathered
More informationGrandfathered Plan Determination Chart
Plan Determination Chart September 27, 2010 The new health reform law exempts grandfathered health plans from many of the new health care reform requirements. Thus, it is critical for employers and group
More informationGrandfathered Health Plans Under the Patient Protection and Affordable Care Act (PPACA)
Grandfathered Health Plans Under the Patient Protection and Affordable Care Act (PPACA) Bernadette Fernandez Specialist in Health Care Financing January 3, 2011 Congressional Research Service CRS Report
More informationHealthcare Reform Update: The Latest Guidance
Healthcare Reform Update: The Latest Guidance July 14, 2010 Presented by: John H. McKendry jmckendry@wnj.com 231-727-2637 Norbert F. Kugele nkugele@wnj.com (616) 752-2186 April A. Goff agoff@wnj.com 616-752-2154
More informationGrandfathered health plan rules Early retiree reinsurance prog
Grandfathered plans The Patient Protection and Affordable Care Act s (PPACA) grandfather provision allows group plans that existed on March 23, 2010, to make some changes while maintaining their. Other
More informationGRANDFATHERED STATUS FACT SHEET
GRANDFATHERED STATUS FACT SHEET INFORMED ON REFORM Overview Grandfathered status may apply to any individual health insurance policy or insured or self-insured group health plan that was in effect when
More informationHealth Care Reform Update
Health Care Reform Update Issue 9a-2013 March 21, 2013 Compliance Checklist for Determining Grandfathered Status The Affordable Care Act (ACA) contains many provisions that affect the health coverage you
More informationDecember 12, 2012 OVERVIEW OF THE TRANSITIONAL REINSURANCE PROGRAM
December 12, 2012 On November 30, 2012, the Department of Health and Human Services ( HHS ) released for public inspection proposed regulations ( New Proposed Regulations ) setting forth guidance with
More informationHEALTH CARE REFORM: THE EMPLOYER PERSPECTIVE
www.bakerdaniels.com HEALTH CARE REFORM: THE EMPLOYER PERSPECTIVE Prepared and Presented by: Michael J. Nader Baker & Daniels LLP 111 East Wayne Street, Suite 800 Fort Wayne, IN 46802 260.460.1743 michael.nader@bakerd.com
More informationAnne Wilde. Grandfathered Health Plans. Planning for PPACA: New Appeals Rules 2014 Employer Decisions October 27, 2011
Planning for PPACA: Grandfathered Health Plans New Appeals Rules 2014 Employer Decisions October 27, 2011 Anne Wilde The HR & Benefits Advisor PLLC anne@thehrandbenefitsadvisor.com 208.424.8704 Ben Conley
More informationERISA: Title I, Part 7
ERISA: Title I, Part 7 U.S. Department of Labor Employee Benefits Security Administration Office of Health Plan Standards and Compliance Assistance Laws Contained in Part 7 of ERISA Health Insurance Portability
More informationEmployee Benefits Compliance Checklist for Large Employers
Brought to you by Ardent Solutions Employee Benefits Compliance Checklist for Large Employers Federal law imposes numerous requirements on the group health coverage that employers provide to their employees.
More informationMEMORANDUM TO CLIENTS
October 27, 2008 MEMORANDUM TO CLIENTS Re: Congress Passes New Benefit Standards for Group Health Plans including the Mental Health Parity and Addiction Equity Act of 2008. For the first time in nearly
More informationSelf-Compliance Tool for Part 7 of ERISA: Affordable Care Act Provisions
Self-Compliance Tool for Part 7 of ERISA: Affordable Care Act Provisions INTRODUCTION While this self-compliance tool does not necessarily cover all the specifics of these laws, it is intended to assist
More information4/13/16. Provided by: Zywave W. Innovation Drive, Suite 300 Milwaukee, WI
4/13/16 Provided by: Zywave 10100 W. Innovation Drive, Suite 300 Milwaukee, WI 53226 Email: marketing@zywave.com Design 2015 Zywave, Inc. All rights reserved. Table of Contents Introduction... 3 Plan Design
More informationReg. Section (c)(3) Special rules relating to group health plans
Reg. Section 54.9831-1(c)(3) Special rules relating to group health plans CLICK HERE to return to the home page Effective: December 1, 2014. These final regulations apply to group health plans and group
More informationHealth Care Reform in the United States
Health Care Reform in the United States Richard L. Menson June 22, 2010 www.mcguirewoods.com Quebec, Canada 1 I. INTRODUCTION 2 A Complex and Confusing New Law Patient Protection and Affordable Care Act,
More informationThe Caesars Palace, Las Vegas November 2 nd 6 th, 2013
The Caesars Palace, Las Vegas November 2 nd 6 th, 2013 www.employerhealthcarecongress.com The use, disclosure, reproduction, modification, transfer, or transmittal of this presentation with out the written
More informationMedicare Part D Amounts Will Increase in 2015
April 24, 2014 Medicare Part D Amounts Will Increase in 2015 The Medicare Modernization Act (MMA) requires the Centers for Medicare & Medicaid Services (CMS) to announce each year the Medicare Part D standard
More informationFederal Requirements for Fully Insured and Self-Funded Plans
Federal Requirements for Fully Insured and A plan sponsor s requirements under federal law will vary depending on factors such as group health plan design, size, grandfathered status, and whether the plan
More informationWelfare Benefit Plan Reporting & Disclosure Calendar
Reporting and Disclosure Requirements Introduced by the Patient Protection and Affordable Care Act (PPACA) TYPE OF DISCLOSURE Notice of Grandfathered Plan Status Must provide notice that plan is a grandfathered
More informationBenefits Report MARCH 2010
Benefits Report MARCH 2010 In this issue 1 Historic Health Care Reform Legislation Signed by President Obama 5 Department of Labor Issues New COBRA Model Notices and COBRA Subsidy Fact Sheet to Reflect
More informationIssue Eighty-One February 2014
Issue Eighty-One February 2014 February 10, 2014 The Departments of Labor (DOL), Health and Human Services (HHS) and Treasury (collectively called the Departments) recently released a set of Frequently
More informationIntroduction Notice and Disclosure Requirements Plan Design and Coverage Issues: Prior to
8/22/13 Table of Contents Introduction... 3 Notice and Disclosure Requirements... 4 Plan Design and Coverage Issues: Prior to 2014... 10 Plan Design and Coverage Issues: 2014 and Beyond... 12 Wellness
More informationGRANDFATHERED STATUS DEFINITIONS & GUIDELINES
GRANDFATHERED STATUS DEFINITIONS & GUIDELINES Why is grandfathered status important? Grandfathered employer-sponsored group health plans are exempt from some of the health care reform law s provisions,
More informationHEALTH CARE REFORM 2010 A CHRONOLOGICAL OVERVIEW OF THE LAW'S OBLIGATIONS FOR EMPLOYERS. Henry Smith. Smith & Downey.
HEALTH CARE REFORM 2010 A CHRONOLOGICAL OVERVIEW OF THE LAW'S OBLIGATIONS FOR EMPLOYERS Henry Smith Smith & Downey hsmith@smithdowney.com 410-321-9350 [Note that this presentation is merely a very broad
More informationThe ACA: Health Plans Overview
The ACA: Health Plans Overview Agenda What is the legal status of the ACA? Which plans must comply? Reforms currently in place 2013 compliance deadlines 2014 compliance deadlines 2015 compliance deadlines
More informationUpdated Summary of Health Care Reform for Employers Preparing for the Future Reissued October 14, 2010, to Include Implementation Guidance
Updated Summary of Health Care Reform for Employers Preparing for the Future Reissued, to Include Implementation Guidance Summary Updated to Include Implementation Guidance Ice Miller originally issued
More informationProtecting Against Catastrophic Loss Post-Health Care Reform Legal Aspects
Protecting Against Catastrophic Loss Post-Health Care Reform Legal Aspects IFEBP Annual Conference Session 214 November 16, 17, 2010 Presented By Paul A. Green Mooney, Green, Washington, DC Statutory Restrictions
More informationBehavioral Health Claims and Mental Health Parity
Behavioral Health Claims and Mental Health Parity Alan Tawshunsky Tawshunsky Law Firm PLLC Willard Office Building 1455 Pennsylvania Avenue NW, Suite 400 Washington, DC 20004 (202) 621-1781 alan@tawshunsky.com
More informationKeeping up with the new health care reform law 14376VAEENBVA Rev. 9/10 anthem.com
Keeping up with the new health care reform law Helping you better understand what to expect and when to expect it. 14376VAEENBVA Rev. 9/10 anthem.com 1 Staying up to date Here s a timeline of what you
More informationHEALTH CARE REFORM: IMPLICATIONS FOR THE BROADER HEALTH INSURANCE MARKET
For Distribution to Attendees of the January 21, 2011: ABA TAX SECTION MID-YEAR MEETING HEALTH CARE REFORM: IMPLICATIONS FOR THE BROADER HEALTH INSURANCE MARKET SETH T. PERRETTA Overview Of Handout Discussion
More information1/5/16. Provided by: The Lank Group Winterthur Close Kennesaw, GA Tel: Design 2015 Zywave, Inc. All rights reserved.
1/5/16 Provided by: The Lank Group 2971 Winterthur Close Kennesaw, GA 30144 Tel: 770-683-6423 Design 2015 Zywave, Inc. All rights reserved. Table of Contents Introduction... 3 Plan Design and Coverage
More information2017 Year-end Review & Reminders
Issue 2 2017 2017 Year-end Review & Reminders There were fewer major developments in 2017 than in the last few years. On the legislative front, Patient Protection and Affordable Care Act ( PPACA ) repeal
More informationASSESSING ACA S BIG ISSUES Grandfathered Status and the 40% Excise Tax (plus other ACA updates)
ASSESSING ACA S BIG ISSUES Grandfathered Status and the 40% Excise Tax (plus other ACA updates) February 13, 2016 Andrew D. Sherman Hollywood, FL National Labor Management Conference Copyright 2016 by
More informationAFFORDABLE CARE ACT. Group Health Plan- The definition appears in Section 2791(a) of the PHSA, which states as follows: PPACA defines a selfinsured
PPACA defines a selfinsured plan as a Group Health Plan- The definition appears in Section 2791(a) of the PHSA, which states as follows: AFFORDABLE CARE ACT The term group health plan means an employee
More informationDepartments Issue Final ACA Market Reforms Rule
Authors: Sravya Boppana, Jon Breyfogle, Lisa Campbell, Tamara Killion, Emily Lechner If you have questions, please contact your regular Groom attorney or one of the attorneys listed below: Kathryn Bjornstad
More informationHealth Care Reform Overview
Published on : December 06, 2010 Health Care Reform Overview President Obama signed the Patient Protection and Affordable Care Act into law on March 23, 2010. The law was almost immediately amended by
More informationHill Ward Henderson HEALTH CARE REFORM:
Hill Ward Henderson Nondiscrimination Compliance Strategies November 8, 2010 Timeline: 2010 Small business tax credit Early retiree reinsurance Recognition of taxation of retiree drug subsidy Nursing mothers
More informationMultiemployer Benefit Plans
Multiemployer Benefit Plans The Multiemployer Benefit Plans Practice Area serves as counsel to over 20 jointly-administered employee benefit funds established under collective bargaining agreements, and
More informationEmployee Benefits Compliance Checklist for Large Employers
: Provided by [B_Officialname] Employee Benefits Compliance Checklist for Large Employers Federal law imposes numerous requirements on the group health coverage that employers provide to their employees.
More informationAn Employer s Guide to Health Care Reform
An Employer s Guide to Health Care Reform Background On March 23, 2010, President Obama signed into law the Patient Protection and Affordable Care Act (PPACA). Less than a week later, Congress passed the
More informationApplication of the Health Insurance Portability and Accountability Act of 1996 ( HIPAA ) to Health Flexible Spending Arrangements
Application of the Health Insurance Portability and Accountability Act of 1996 ( HIPAA ) to Health Flexible Spending Arrangements Prepared by Royce A. Charney, J.D. for Trust Administrators, Inc. 1 Kaiser
More informationCLICK HERE to return to the home page
CLICK HERE to return to the home page IRS Notice 2013-54 Application of Market Reform and other Provisions of the Affordable Care Act to HRAs, Health FSAs, and Certain other Employer Healthcare Arrangements
More informationTreasury Decision 9491(II)(B) ... CLICK HERE to return to the home page. II. Overview of the Regulations
CLICK HERE to return to the home page Treasury Decision 9491(II)(B)... II. Overview of the Regulations A. PHS Act Section 2704, Prohibition of Preexisting Condition Exclusions (26 CFR 54.9815-2704T, 29
More information2016 Open Enrollment Checklist
To prepare for open enrollment, group health plan sponsors should be aware of the legal changes affecting the design and administration of their plans for plan years beginning on or after Jan. 1, 2016.
More informationCompliance Checklist
Note: This checklist is a brief listing of some of the compliance requirements that apply to health and welfare benefits under federal law. It is not intended to describe all compliance requirements or
More informationInstructions for Form M-1 Annual Report for Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs)
Department of Labor Pension and Welfare Benefits Administration Instructions for Form M-1 Annual Report for Multiple Employer Welfare Arrangements (MEWAs) and Certain Entities Claiming Exception (ECEs)
More informationHealthcare Reform Timeline
Healthcare Reform Timeline Provisions That Will Impact Individuals & Employers August 2012 No one sees the direct results of the Patient Protection and Affordable Care Act (PPACA) like the health insurance
More informationReporting Requirements for Employers and Health Plans
Brought to you by The Noble Group Reporting Requirements for Employers and Health Plans The Affordable Care Act (ACA) created a number of federal reporting requirements for employers and health plans.
More informationHealth Care Reform Health Plans Overview
Health Care Reform Health Plans Overview Topics Status of health care reform Grandfathered plans Timeline for compliance Health Care Reform What is It? Patient Protection and Affordable Care Act (PPACA)
More informationHealth Care Reform Fees Special Rules for HRAs
Brought to you by Benefit Administration Company, LLC. Health Care Reform Fees Special Rules for HRAs To cover the cost of some of its reforms, the Affordable Care Act (ACA) imposes a number of fees on
More informationPlan Document and Summary Plan Description for the DC Engineering PC Section 125 Premium Only Plan
Plan Document and Summary Plan Description for the DC Engineering PC Section 125 Premium Only Plan EFFECTIVE DATE: 01/01/2017 Introduction DC Engineering PC (the Employer or Company ) is pleased to offer
More informationHealth Care Reform under the Patient Protection and Affordable Care Act ( PPACA ) provisions effective January 1, 2014
The New Health Care Landscape Today s Agenda Health Care Reform under the Patient Protection and Affordable Care Act ( PPACA ) provisions effective January 1, 2014 Exchanges and Qualified Health Plans
More informationACA Provisions Summary. Self Funded Group Health Plans
ACA Provisions Summary Self Funded Group Health Plans January 2013 Table of Contents Introduction... 1 Compliance with State Law... 1 Grandfathered Health Plans... 2 Prohibition Against Preexisting Condition
More informationProposed Rules Allow the Use of HRAs to Pay For Individual Market Coverage
Proposed Rules Allow the Use of HRAs to Pay For Individual Market Coverage PUBLISHED: October 29, 2018 AUTHORS: Katie Bjornstad Amin, Christine Keller, Rachel Leiser Levy, Stephen Pennartz, Seth Perretta,
More informationInsurance Impacts Improving existing insurance coverage Expanding coverage
Demystifying Health Care Reform Camille Dobson, MPA, CPHQ, Technical Director, Managed Care Policy Barbara Dailey, RN, BSN, MS, CPHQ, Director, Division of Quality, Evaluation, and Health Outcomes Center
More informationERISA & DOL Audits. BeneFLEX Services. Most Recently Added Services. July 2016 Affordable Care Act (ACA) Reporting
ERISA & DOL Audits BeneFLEX Services Flexible Spending Account (FSA) Health Savings Account (HSA) Health Reimbursement Arrangement (HRA) Premium Only Plan (POP) Transportation Management Account (TMA)
More informationALERT: HEALTH CARE REFORM BILL
HUMAN CAPITAL PRACTICE ALERT: HEALTH CARE REFORM BILL July 2010 Vol. 3, No. 12 REGULATIONS ON GRANDFATHERED PLANS www.willis.com As the dust settled following enactment of the health care reform law last
More informationCompliance Department March 2017
Excepted Benefits By Employee Benefits Corporation s Compliance Department compliance@ebcflex.com Date March 2017 2017 Employee Benefits Corporation 2017 Employee Benefits Corporation 2 Overview Excepted
More informationUS AIRWAYS, INC. HEALTH BENEFIT PLAN
US AIRWAYS, INC. HEALTH BENEFIT PLAN Updated November 1, 2012 Summary Plan Description Effective January 1, 2013 SUMMARY PLAN DESCRIPTION This document summarizes the main provisions of the US Airways,
More information4 The Impact Of Federal Health Care Reform On Employers And Employer-Sponsored Group Health Plans: An Overview And Retrospective
4 The Impact Of Federal Health Care Reform On Employers And Employer-Sponsored Group Health Plans: An Overview And Retrospective Alden J. Bianchi * Signed into law on March 23, 2010, following more than
More informationPROTECTING YOUR CLIENT FROM ERISA S SIGNFICANT LIABILITIES WHILE SHORING UP YOUR CLIENT BASE AND EXPANDING YOUR BUSINESS
PROTECTING YOUR CLIENT FROM ERISA S SIGNFICANT LIABILITIES WHILE SHORING UP YOUR CLIENT BASE AND EXPANDING YOUR BUSINESS BERNARD V. KEARSE, III ERISA PROS, LLC 990 Hammond Drive, Suite 800, Atlanta, Ga.,
More informationHealth Care Reform: Industry Based Fees and Taxes
Health Care Reform: Industry Based Fees and Taxes The Patient Protection and Affordable Care Act (ACA) imposes a number of broad-based fees and taxes on entities associated with providing health care coverage.
More informationHealtH Care reform 2012 and beyond
HealtH Care reform 2012 and beyond A guide to the major provisions of health care reform legislation affecting employers in 2012 and 2013 and a timeline of the reforms to be introduced through 2018. Employers
More informationBroken Promises: How Obamacare Undercuts Existing Health Insurance
Broken Promises: How Obamacare Undercuts Existing Health Insurance John S. Hoff Abstract: In response to public opposition to enactment of the Patient Protection and Affordable Care Act (PPACA), President
More informationGrandfathered Health Plans Under the Patient Protection and Affordable Care Act (ACA)
Grandfathered Health Plans Under the Patient Protection and Affordable Care Act (ACA) Bernadette Fernandez Specialist in Health Care Financing January 23, 2012 CRS Report for Congress Prepared for Members
More informationMental Health Parity and Addiction Equity Act FAQs
Mental Health Parity and Addiction Equity Act FAQs This document contains the Frequently Asked Questions and responses (FAQs) concerning implementation of the Paul Wellstone and Pete Domenici Mental Health
More informationHealth Care Reform: Legislative Brief Important Effective Dates for Employers and Health Plans
Health Care Reform: Legislative Brief Important Effective Dates for Employers and Health Plans On March 23, 2010, President Obama signed the health care reform bill, or Affordable Care Act (ACA), into
More informationHealth Care Reform Template Language for Employers
Health Care Reform Template Language for Employers The health care reform law requires health insurance issuers and sponsors to provide certain notices to employees, either as a separate notice or as part
More informationHIPAA Portability Common Questions
Provided by Brown & Brown of Louisiana, LLC HIPAA Portability Common Questions To help make health plan coverage more portable, the Health Insurance Portability and Accountability Act (HIPAA) included
More informationMEDICARE PRESCRIPTION DRUG LEGISLATION: Part D Benefits and Employer Subsidies. December 2003
MEDICARE PRESCRIPTION DRUG LEGISLATION: Part D Benefits and Employer Subsidies December 2003 Medicare Prescription Drug, Improvement, and Modernization Act of 2003 #167572v2>Medicare Rx Program>KLB 1 Creates
More informationCOMMITTEE ON EMPLOYEE BENEFITS & EXECUTIVE COMPENSATION. August 13, By first-class mail and [http://www.regulations.
COMMITTEE ON EMPLOYEE BENEFITS & EXECUTIVE COMPENSATION MATTHEW L. EILENBERG CHAIR 875 THIRD AVENUE 17 TH FLOOR NEW YORK, NY 10022-6225 Phone: (212) 251-5718 Fax: (212) 644-7432 matthew.eilenberg@towerswatson.com
More informationSimple answers to health reform s complex issues facing every employer, and what you can do now to protect your business and your future.
Simple answers to health reform s complex issues facing every employer, and what you can do now to protect your business and your future. If you have any questions, please contact: Health Reform: A Guide
More informationShared Responsibility Payment for Not Maintaining Minimum Essential Coverage. ACTION: Notice of proposed rulemaking and notice of public hearing.
[4830-01-p] DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [REG-148500-12] RIN 1545-BL36 Shared Responsibility Payment for Not Maintaining Minimum Essential Coverage AGENCY: Internal
More informationProposed Form 5500 Changes and Implications for H&W Plans
American Benefits Council Proposed Form 5500 Changes and Implications for H&W Plans October 6, 2016 Seth Perretta & Via Boppana Overview Background Highlights: Schedule J Small Plan Reporting Schedule
More information2016 GALLAGHER BENEFIT SERVICES, INC. Health Savings Accounts: Design Guide for Employers
2016 GALLAGHER BENEFIT SERVICES, INC. Health Savings Accounts: Design Guide for Employers Table of Contents INTRODUCTION... 4 ELIGIBILITY... 5 Four Basic Eligibility Rules... 5 HSA ACCOUNT & CONTRIBUTIONS...
More informationPatient Protection and Affordable Care Act
September 27, 2010 Patient Protection and Affordable Care Act 1 9020 Stony Point Parkway Suite 200 Richmond, VA 23235 804-267-3100 Agenda Overview Employer Feedback Terms Components of Health Care Reform
More informationCONSEQUENCES. Popular media coverage of healthcare reform has focused largely on how individual consumers might be affected.
10 Pro Te: Solutio Tax and Employee Benefit CONSEQUENCES Healthcare Reform Popular media coverage of healthcare reform has focused largely on how individual consumers might be affected. Less attention
More informationBy Larry Grudzien Attorney at Law
By Larry Grudzien Attorney at Law 1 What is a small employer? Fees and Taxes 90 day Waiting Period Pre-existing condition Out-of Pocket Limits Wellness Programs Approved Clinical Trials Cafeteria Plans
More information4/13/16. Provided by: KRA Agency Partners, Inc. 99 Cherry Hill Road, Suite 200 Parsippany, NJ Tel:
4/13/16 Provided by: KRA Agency Partners, Inc 99 Cherry Hill Road, Suite 200 Parsippany, NJ 07054 Tel: 973-588-1800 Design 2015 Zywave, Inc. All rights reserved. Table of Contents Introduction...3 Plan
More informationLEGAL ALERT. June 28, 2010
LEGAL ALERT June 28, 2010 PPACA Rules on Preexisting Condition Exclusions, Lifetime and Annual Limits, Rescissions of Coverage, and Patient Protections Issued On June 22, 2010, the tri-agency task force
More informationHealth SPD Compliance Checklist United Benefit Advisors, LLC. All rights reserved. Revised 3/20/15
Health SPD Compliance Checklist 0 Furnish to When to furnish How to distribute Citation Penalty Covered employees (but generally not spouses or dependents) COBRA qualified beneficiaries Child/parent-guardian
More informationAll Active Plan A, B, Flat Rate and R Participants and their Dependents, including COBRA Beneficiaries
June 20, 2011 CARPENTER FUNDS ADMINISTRATIVE OFFICE OF NORTHERN CALIFORNIA, INC. 265 Hegenberger Road, Suite 100 P.O. Box 2280 Oakland, California 94621-0180 Tel. (510) 633-0333 (888) 547-2054 Fax (510)
More informationHealth Care Reform Group Medicare Advantage. John F. DiLorenzo Michael A. DiLorenzo
Health Care Reform Group Medicare Advantage October 3, 2012 John F. DiLorenzo Michael A. DiLorenzo 42400 Garfield Road, Clinton Township 48038 503 South Saginaw, Flint 48502 www.miplanners.com 1.800.MPI.9235
More informationHEALTH CARE REFORM COMMONLY ASKED QUESTIONS
GROUPS 2-50 GROUPS OF 51+ INDIVIDUAL & FAMILY PLANS HEALTH CARE REFORM COMMONLY ASKED QUESTIONS Provided by: Health Net, Inc. NOVEMBER 2010 HNOR WDentN Pol Grp 1/2010 HEALTH CARE REFORM Q&A On March 23,
More informationWhat Employers Need to Know About the Health Reform Rules for Summaries of Benefits and Coverage
What Employers Need to Know About the Health Reform Rules for Summaries of Benefits and Coverage April 10, 2012 Presented by: Jeffrey R. Capwell James P. McElligott, Jr. Felicia L. Mitchell www.mcguirewoods.com
More informationU.S. Department of Labor
Page 1 of 7 U.S. Department of Labor Employee Benefits Security Administration FAQs For Employers About COBRA Premium Reduction Under ARRA Printer Friendly Version Q1: What is the new COBRA subsidy provision
More informationQuick Reference Guide: Key Health Care Reform Requirements Affecting Plan Sponsors
Quick Reference Guide: Key Health Care Reform Requirements Affecting Plan Sponsors The following is a brief summary of some of the key requirements affecting group health plan sponsors. This is only a
More informationNorth Park Transportation Company 5150 Columbine Street Denver, Colorado 80216
CAFETERIA WRAP PLAN DOCUMENT AND SUMMARY PLAN DESCRIPTION FOR THE NORTH PARK TRANSPORTATION COMPANY'S EMPLOYEE BENEFIT PLAN WRAP SUMMARY PLAN DESCRIPTION North Park Transportation Company 5150 Columbine
More informationAugust 16, Submitted electronically via the Federal Rulemaking
Hewitt Associates LLC 100 Half Day Road Lincolnshire, IL 60069 Tel 847.295.5000 Fax 847.295.7634 www.hewitt.com Submitted electronically via the Federal Rulemaking portal @ www.regulations.gov Attention:
More informationHHS Proposes $63 Transitional Reinsurance Fee for Group Health Plans in 2014
HHS Proposes $63 Transitional Reinsurance Fee for Group Health Plans in 2014 December 2012 The Department of Health and Human Services (HHS) issued a proposed rule on November 30, 2012 that will impose
More informationEXPERT UPDATE. Compliance Headlines from Henderson Brothers:.
EXPERT UPDATE Compliance Headlines from Henderson Brothers:. Health Care Reform Timeline Health Care Reform Timeline This Henderson Brothers Summary provides a timeline of the of key reform provisions
More informationI N T H I S I S S U E
D E C E M B E R 2 0 1 0 N E W S L E T T E R I N S I D E T H I S I S S U E : U N F O R E S E E - A B L E E M E R - G E N C Y D I S T R I - B U T I O N S E X P L A I N E D D E A D L I N E T O M A K E 4 0
More informationCompliance Checklist (100+ Participants)
Compliance Checklist (100+ Participants) 1. Are IRS Form 5500 s being filed for all welfare benefits that have over 100 participants or that pays benefits from a trust? 2. Is one consolidated 5500 being
More informationThe MC Academy The Employee Benefits and Executive Compensation Series HEALTH CARE REFORM ACT
The MC Academy The Employee Benefits and Executive Compensation Series HEALTH CARE REFORM ACT April 16, 2013 Topics Health Care Reform under the Patient Protection and Affordable Care Act Overview Exchanges
More information