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FAQs Clarify Treatment of Expatriate Health Plans Under the ACA
Winston & Strawn LLP Link to more items from this source
Jan. 17, 2014
"[C]overage under qualifying expatriate health plans is a form of minimum essential coverage. As a result, an employer who offers coverage under a qualifying expatriate health plan will not be treated as having failed to provide coverage to an expatriate for purposes of employer 'pay or play' penalties that take effect in 2015. Further, employees who are covered by a qualifying expatriate health plan will not be subject to the individual coverage mandate tax that is now in effect."

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