Spotlight News at michbusiness.org

The Centers for Medicare & Medicaid Services (CMS) released a software
enhancement to the Health Plan and Other Entity Enumeration System (HPOES).

On Sept. 18, the Internal Revenue Service (IRS) released guidance to address two situations in which a Section125 cafeteria plan participant is permitted to revoke his or her election during a period of coverage.

Employers preparing for the 2015 health benefit plan year will need to review limits on the cost-sharing expected of plan participants due to changes under the Patient Protection and Affordable Care Act.

Question:  In 2015, my client is a large employer and has to comply with the employer mandate.  What coverage does it have to offer to its full-time employees to avoid the $2,000 penalty under Code Section 4980H(a).

Are you ready to get covered during the next Health Insurance Marketplace Open Enrollment Period? Open Enrollment is the time when you can apply for a new Marketplace plan, keep your current plan, or pick a new one.

"Excepted benefits" are exempt from various group health plan requirements under the Patient Protection and Affordable Care Act and the Health Insurance Portability and Accountability Act of 1996, as amended. The U.S. Departments of Treasury, Labor and Health and Human Services have issued final regulations which provide guidance about when certain dental, vision and long-term care and Employee Assistance Program benefits are considered excepted benefits. The final regulations do not address issues related to "limited wraparound coverage" which was a source of confusion and criticism under the proposed regulations.  
 



The Affordable Care Act (“ACA”) created new reporting requirements under Internal Revenue Code (“Code”) Sections 6055 and 6056. Under these new reporting rules, certain employers must provide information to the IRS about the medical plan coverage they offer (or do not offer) to their employees.

This model notice may, but is not required to, be used by an eligible organization to provide notice to the Secretary of Health and Human Services (HHS) that the eligible organization has a religious objection to coverage of all or a subset of contraceptive services, pursuant to 26 CFR 54.9815-2713A, 29 CFR 2590.715-2713A, and 45 CFR 147.131.

As employers head into open enrollment, they face a number of administrative responsibilities as well as new challenges under the Affordable Care Act. While there isn't a one-size-fits-all approach, the following guidelines address some of the issues employers should consider this open enrollment season.

Please find below a sample Waiver of Coverage Form that I created.  It can be used to evidence the employer's offer of coverage and the employee's waiver.