"The proposed regulations also clarify the requirements for employee assistance plans (EAPs) to qualify as excepted benefits beginning in 2015. An EAP will constitute an excepted benefit as long as [1] the EAP does not provide 'significant' benefits that consist of medical care, [2] the EAP benefits are not coordinated with benefits under another group health plan ... [3] employees do not have to pay a premium to participate in the EAP, and [4] the EAP does not require cost sharing. The regulators requested comments on how to define 'significant' for this purpose."  MORE >>