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CMS Cost Sharing Reduction Reconciliation Reporting for Qualified Health Plans
Epstein Becker Green Link to more items from this source
[Guidance Overview]
Oct. 12, 2014
"To implement the cost sharing reductions required by the Affordable Care Act, [qualified health plans (QHPs)] must develop and offer three silver plan variations in addition to their standard silver plan offering.... Until 2016, QHPs may choose one of two methodologies -- standard or simplified -- to calculate cost sharing reductions paid and to report this information to CMS in order to reconcile the cost sharing payments made by the QHPs with the amounts advanced by CMS. After 2016, QHPs may only use the standard methodology to calculate cost sharing reductions."

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