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ACA Applies Multiple Definitions of Insurance Company
Wolters Kluwer Law & Business Link to more items from this source
June 12, 2013

"While the term insurance company is defined in IRC Sec. 816(a), the term health insurance company had not been defined in the tax code until the ACA was enacted ... A company that is a health insurer under one ACA provision may not be subject to a different ACA provision that also applies to health insurers ... Under the regulations, a self-insured plan is not health insurance; thus, the company maintaining the plan is not subject to the deduction limits. There are de minimis rules for companies that derive small amounts of health premiums, and the rules exclude reinsurance payments from treatment as premiums."

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