Transitional Reinsurance Program Fee: Section 1341 of the Affordable Care Act provides that a transitional reinsurance program be established in each State to help stabilize premiums and spread risk for coverage …
Additional Medicare Tax: The Internal Revenue Service (IRS) has issued proposed regulations and a set of frequently asked questions (FAQs) on the Additional Medicare Tax. It applies to individuals’ wages, other …
90 Day Waiting Period Limit: Beginning in 2014, a group health plan may not use a waiting period that exceeds 90 days (see IRS Notice 2012-58). A waiting period is the period …
Play or Pay FTE Safe Harbor: This IRS recently issued Notice 2012-58 describing safe harbor methods that employers may use (but are not required to use) to determine which employees are treated as …
MLR Rebate Activity: Fully insured group health plans receiving a rebate under the new Medical Loss Ratio (MLR) provision of the Affordable Care Act (ACA) can learn more about this rule …
