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Text of CMS User Fee Adjustment FAQ (PDF)
Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS] 
[Official Guidance] June 15, 2016
Unnumbered document, dated June 14, 2016. "CMS cannot directly reduce the amount of the [federally-facilitated market (FFM)] user fee collected for an issuer that no longer operates on the FFM because that issuer has no current obligation to pay the FFM user fee. However, any FFM issuer that qualified for a reduction to its FFM user fee for the 2014 benefit year, irrespective of whether it is currently on the FFM, may direct CMS to apply a reduction equal to any outstanding adjustment amount to another issuer that currently operates on the FFM."
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