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Reform Resources

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“Cadillac tax” on high cost health plans takes effect in 2018

A 40 percent nondeductible excise tax will be assessed, beginning in 2018, on the cost of employer-sponsored group health coverage that exceeds a certain annual limit. The provision is often called the “Cadillac tax” because it is intended to target health plans that provide workers and retirees the most generous level of health benefits. The [...]

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Employer Shared Responsibility Rules Finalized

The Internal Revenue Service (IRS) issued final regulations on Feb. 12, 2014, regarding the employer shared responsibility or “play or pay” provisions of the Affordable Care Act (ACA). The final rule contains several changes from the proposed rule, including a delay of the requirements for employers with 50-99 full-time employees (including full-time equivalent employees) who [...]

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2015 Open Enrollment Period Extended

The U.S. Department of Health and Human Services (HHS) released on Mar. 11, 2014, the final Notice of Benefit and Payment Parameters for 2015. The rule included a one-month extension of the 2015 open enrollment period for individual coverage purchased inside and outside of health insurance marketplaces. The new dates will be Nov. 15, 2014, [...]

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Self-Insured Groups Required to Complete Certification of Compliance

Self-insured employers should be aware of and begin preparing to comply with a proposed rule under the Affordable Care Act (ACA) that requires health plans – including self-insured employer groups – to certify their compliance with standards and operating rules for certain electronic transactions as adopted under the Health Insurance Portability and Accountability Act of [...]

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Self-Insured Groups Required to Obtain Health Plan ID Number

Self-insured employers should act now to prepare for an upcoming requirement under the Affordable Care Act’s (ACA) administrative simplification rules. The rules require all health plans – including self-insured employer groups – to obtain a unique health plan identification number (HPID). HPIDs will be used to standardize and further automate administrative processes affecting health care [...]

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