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IRS Offers Limited Transition Relief for Certain Premium Reimbursement Plans
E is for ERISALink to more items from this source
[Guidance Overview]
Feb. 19, 2015

"The main problem that employer payment plans have is that they generally constitute 'group health plans' for ACA purposes, but unless they are paired or 'integrated' with ACA-compliant group health coverage they fail to meet ACA market reform requirements, including the requirement to cover preventive care, and the prohibition on an annual dollar limits."

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