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IRS Issues Proposed Rule Clarifying Health Plan Minimum Value Determinations
Littler [Guidance Overview] May 4, 2013 "According to the IRS, commenters 'sought clarification of the health benefits considered in determining the share of benefit costs paid by a plan.' According to the proposal, employer-sponsored self-insured and insured large group plans are not required 'to cover every [essential health benefits (EHB)] category or conform their plans to an EHB benchmark that applies to qualified health plans.' To this end, the new proposed regulations 'provide that MV is based on the anticipated spending for a standard population. The plan's anticipated spending for benefits provided under any particular EHB-benchmark plan for any state counts towards MV.'" |
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