The North Carolina Healthcare Reform Digest
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[...] . There is also a link to a chart illustrating the types of coverage that qualify as minimum essential coverage for purposes of satisfying the Individual Mandate. Finally, IRS Publication 5187 [...]
[...] did not have a Special Enrollment Right in the Marketplace (the voluntary drop of minimum essential coverage is not a qualifying life event that gives rise to a Special Enrollment Right). In [...]
[...] for a hardship exemption from the individual mandate and the requirement to maintain minimum essential coverage (MEC). Second, individuals who are required to contribute more than a certain [...]
[...] required by the Employer Mandate (Code Section 4980H) of the Affordable Care Act (i.e., minimum essential coverage to substantially all full-time employees and their dependents); (ii) provides minimum [...]
[...] otherwise eligible individual contribute to an HSA if the individual participates in a general purpose health FSA solely as the result of a carryover of unused amounts from the prior year? No. [...]
[...] that legislative intent was to make tax subsidies available to individuals purchasing health insurance through either an FFE or state-based exchange. What impact do these decisions have on [...]
[...] six months of a 12-month period and any covered dependents, and also with respect to group health insurance coverage offered in conjunction with the expatriate group health plan.” Expanded Relief in [...]
[...] was designed to provide health insurance for people with pre-existing conditions or who have been denied health insurance due to a [...]
[...] sponsors: Can a plan place eligibility restrictions on dependent children with access to health insurance through their own employer? “Not anymore” is the answer. The Patient Protection and [...]
[...] individual health insurance and still qualifies as an excepted benefit: (1) limited wraparound coverage offered to part-time employees with individual policies and (2) limited wraparound coverage [...]
[...] As we move into the fourth quarter of 2014, employers must look the Employer Mandate in the eyes and finalize their strategies for avoiding, minimizing, or paying tax penalties [...]
[...] are dense and complex – due in no small part to the delayed implementation of the Employer Mandate. In addition to using these forms to demonstrate compliance with the Employer Mandate, large [...]
[...] requirement has a triple purpose, as it is designed to allow the IRS to enforce the employer mandate, enforce the individual mandate, and confirm eligibility for premium tax credits for [...]
[...] plans or MVP plans), and whether such plans actually meet the minimum value component of the employer mandate under Code 4980H(b). On November 4, 2014, the IRS, Treasury and Department of Health and [...]
[...] – a strategy that now needs to be reevaluated as a result of regulations implementing the Patient Protection and Affordable Care Act (PPACA). The IRS has affirmed its stance on these types of [...]
New final regulations on Exchange and Insurance Market Standards for 2015 and Beyond published by the U.S. Department of Health and Human Services (HH [...]
[...] , a group of family-owned, closely-held for profit corporations who challenged the Patient Protection and Affordable Care Act’s (PPACA) preventive care requirement. Specifically, the [...]
[...] complete the filing process themselves using IRS Form 720. The PCORI fees, embedded in the Patient Protection and Affordable Care Act, are collected to fund the Patient Centered Outcomes Research [...]
[...] not adopt this special enrollment period. #2: Retroactive COBRA Coverage vs. Prospective Marketplace Coverage Depending on the employer’s group health plan, a COBRA qualified beneficiary may lose [...]
[...] explore and enroll in a Marketplace plan during the open enrollment period, and begin Marketplace coverage on January 1st, just after the expiration of the employer-sponsored plan. Employees [...]
[...] a new special enrollment period designed to allow current COBRA participants to terminate COBRA coverage and purchase a plan through the Marketplace between May 2, 2014 and July 1, 2014. In a [...]
[...] . There is also a link to a chart illustrating the types of coverage that qualify as minimum essential coverage for purposes of satisfying the Individual Mandate. Finally, IRS Publication 5187 [...]
[...] did not have a Special Enrollment Right in the Marketplace (the voluntary drop of minimum essential coverage is not a qualifying life event that gives rise to a Special Enrollment Right). In [...]
[...] for a hardship exemption from the individual mandate and the requirement to maintain minimum essential coverage (MEC). Second, individuals who are required to contribute more than a certain [...]
[...] required by the Employer Mandate (Code Section 4980H) of the Affordable Care Act (i.e., minimum essential coverage to substantially all full-time employees and their dependents); (ii) provides minimum [...]
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