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Text of DOL, HHS and IRS Proposed Regs: Amendments to Excepted Benefits
Employee Benefits Security Administration [EBSA]; Internal Revenue Service [IRS]; U.S. Department of Health and Human Services [HHS] Link to more items from this source
[Official Guidance]
Dec. 19, 2014
"After consideration of comments on the 2013 proposed regulations, the Departments are publishing these proposed regulations to address limited wraparound coverage and solicit comment before promulgation of final regulations on limited wraparound benefits.... These proposed regulations seek comment on two options for limited wraparound coverage to be considered an excepted benefit. The Departments intend that, after notice and comment, one or both options could be finalized. (That is, they are not necessarily alternatives and, therefore, could be implemented side by side). The regulations include a sunset date and, therefore, would operate as a pilot program. While some elements of this proposal are the same as those in the previous proposal, this new proposal contains changes in response to suggestions and adds new elements for reporting and data collection to gather information to inform future rulemaking.... These proposed regulations set forth five requirements under which limited benefits provided through a group health plan that wrap around either eligible individual insurance or coverage under a Multi-State Plan (limited wrap around coverage) constitute excepted benefit ... [1] Covers additional benefits ... [2] Limited in amount ... [3] Nondiscrimination ... [4] Plan eligibility requirement ... [5] Reporting."

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