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Employer has employees spread out all over the country. Many of these employees are unionized and participate in various multiemployer welfare plans depending on their locations. Employer is concerned about the Section 6056 reporting requirements for 2015 (i.e., providing information whether it offers its full-time employees with affordable, minimum value coverage). It does not have information about the employee contribution for coverage under the multiemployer arrangements (it generally only knows its contribution to the funds). Employer is particularly concerned that the funds may not be willing to share this information with the employer. The final section 6056 regulations provide that multiemployer funds are "permitted" to submit 6056 forms with respect to the full-time employees that participate in the funds but also that the employer is ultimately responsible for the filing. The IRS declined to require multiemployer funds to submit the form or even to provide information to employers with respect to information that it has in its possession. Do you see multiemployers funds being willing to cooperate with employers in providing information so that employers will be able to satisfy their section 6056 obligations? Do employers have any recourse to obtain this information? Thanks for any help you can provide.

I'm working to determine whether a company that reimburses its employees up to $5,000 each for the cost of their acquiring health insurance can keep this plan in 2014. Some suggested that this type of arrangement would violate the rules on annual limits (particularly in light of FAQ 11). However, I'm becoming convinced that this type of plan will remain permissible in 2014, given that it is only reimbursing premiums - which do not constitute an essential health benefit. This is based on 29 C.F.R. 2590.715-2711(b)(1), which states: "The rules of this section do not prevent a group health plan, or a health insurance issuer offering group health insurance coverage, from placing annual or lifetime dollar limits with respect to any individual on specific covered benefits that are not essential health benefits to the extent that such limits are otherwise permitted under applicable Federal or State law." I would be interested in getting thoughts from other practitioners. For anyone interested, I noticed this debate was also happening in the comments section of the below article. http://healthaffairs.org/blog/2013/01/25/implementing-health-reform-health-reimbursement-arrangements-and-more/

I've been searching high and low to determine what the penalty would be if a health plan kept an annual limit in place after this year. I haven't yet found anything. Anyone have any thoughts or comments?

In reviewing the minimum value calculator (http://www.cms.gov/CCIIO/Resources/Regulations-and-Guidance/Downloads/mv-calculator-final-4-11-2013.xlsm) and the associated instructions (http://www.cms.gov/CCIIO/Resources/Regulations-and-Guidance/Downloads/mv-calculator-methodology.pdf), I haven't figured out the answer to this question: how does the calculator work if your plan provides various coverage levels? (e.g. individual, individual + spouse, individual + children, family, etc.). Does an employer need to determine minimum value for each type of coverage? Any comments are much appreciated.