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2015 Transitional Reinsurance Fee and Out-of-Pocket Limits
Towers Watson Link to more items from this source
[Guidance Overview]
Apr. 22, 2014

"Self-insured health plans may use one of the following methods to determine the number of covered lives under their major medical coverage: [1] An actual count of the number of covered lives over the first three quarters of the year.... [2] A snapshot count, which totals the number of lives covered on representative dates in each of the first three quarters of the year.... [3] The snapshot factor method ... [where] the number of lives covered on a date is calculated by multiplying the number of employees with family coverage by 2.35 and then adding it to the number of employees with self-only coverage.... [4] The Form 5500 method, which obtains the number of lives covered from the most recently filed Form 5500."

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