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Understanding Transitional Reinsurance Fee Under the ACA
RSM USLink to more items from this source
[Guidance Overview]
Oct. 30, 2015

"For insured plans, the insurance company is responsible for paying the reinsurance fee. Therefore, employers with only insured health plans will not pay the fee directly to the government, but instead will indirectly pay the fee through increased premium rates. Employers with self-insured health plans will pay the fee directly to the government.... The reinsurance fee is based on the average number of covered lives in the plan from Jan. 1 through Sept. 30, regardless of the actual plan year. Employers must report this enrollment count to the U.S. Department of Health and Human Services (HHS) by Nov. 15, using an on-line system called Pay.gov."

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