Regulatory roundup

More healthcare-related regulatory news for plan sponsors, including links to detailed information.

IRS guidance on application of market reform on healthcare arrangements
The Internal Revenue Service (IRS) has released Notice 2013-54, which provides guidance on the application of the market reform provisions and other provisions of the Patient Protection and Affordable Care Act (ACA) to certain healthcare arrangements, including health reimbursement arrangements (HRAs), employer payment plans, and health flexible spending arrangements (health FSAs).

The notice also provides guidance on section 125(f)(3) of the Internal Revenue Code and on employee assistance programs (EAPs). The guidance in the notice is being issued in substantially identical form by the U.S. Department of Labor (DOL), and guidance is being issued by the U.S. Department of Health and Human Services (HHS) to reflect that HHS concurs with the guidance in the notice.

Notice 2013-54 will be published in Internal Revenue Bulletin 2013-40 on September 30, 2013.

DOL technical release on application of market reforms to HRAs, FSAs, and other healthcare arrangements
The U.S. Department of Labor (DOL) has issued Technical Release 2013-03, providing guidance on the application of certain provisions of the Patient Protection and Affordable Care Act (ACA) to the following types of arrangements: (1) health reimbursement arrangements (HRAs), including HRAs integrated with a group health plan; (2) group health plans under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy, such as a reimbursement arrangement described in Revenue Ruling 61-146, 1961-2 CB 25, or arrangements under which the employer uses its funds to directly pay the premium for an individual health insurance policy covering the employee (collectively, an employer payment plan); and (3) certain health flexible spending arrangements (health FSAs). This Technical Release also provides guidance on Section 125(f)(3) of the Internal Revenue Code (Code) and on employee assistance programs (EAPs).

The U.S. Treasury Department, U.S. Department of Health and Human Services (HHS), and DOL (collectively, the Departments) are continuing to work together to develop coordinated regulations and other administrative guidance to assist stakeholders with implementation of the ACA. The guidance in this Technical Release is being issued in substantially identical form by the Treasury Department, and guidance is being issued by HHS to reflect that HHS concurs in the application of the laws under its jurisdiction as set forth in this Technical Release.

For more information on the technical release, click here.

IRS issues guidance on preventive care for purposes of health savings accounts
The Internal Revenue Service (IRS) has issued Notice 2013-57, which clarifies that a health plan will not fail to qualify as a high deductible health plan (HDHP) under Section 223(c)(2) of the Internal Revenue Code (Code) merely because it provides without a deductible the preventive health services required under Section 2713 of the Public Health Service Act (PHS Act) to be provided by a group health plan or a health insurance issuer offering group or individual health insurance coverage.

To read the entire notice, click here.

DOL posts new FAQ on notice of coverage options
The U.S. Department of Labor (DOL) has posted a frequently asked questions (FAQ) web page addressing whether or not an employer can be fined for failing to provide employees with notice about the new health insurance exchange of the Patient Protection and Affordable Care Act (ACA).

To view the FAQ, click here.

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