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Expatriate Health Coverage Exemption Enacted in Omnibus Spending Bill (PDF)
Groom Law Group 
[Guidance Overview] May 5, 2015
"Expatriate health plans are exempt from most of the ACA insurance market reforms. Expatriate health plans are exempt from the transitional reinsurance fee and the Patient Centered Outcomes Research Institute (PCORI) fee. After 2015, expatriate health plans are exempt from the health insurer fee (with special transition rules applying in 2014 and 2015). Employer-sponsored coverage for expatriates generally is exempt from the 40% high-cost plan excise tax in Code section 4980I, except for coverage provided to certain expatriates who are 'assigned' to work in the U.S."
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