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Recent Health Plan Developments: Indexed Penalty Amounts, ICHRAs, and Prescription Drug Coupons
CBIZ Link to more items from this source
[Guidance Overview]
Oct. 10, 2019

"In [Rev. Proc. 2019-29], the [IRS] released certain affordability standards for 2020 as they apply to the [ACA] ... The IRS issued implementation regulations for establishing [individual coverage] HRAs on June 20, 2019. These rules apply to plan years beginning on or after January 1, 2020.... On August 26, 2019, the Departments of HHS, Labor and Treasury issued a set of FAQs, stating ... that the governing agencies will not pursue any enforcement action against an insurer or group health plan if a plan excludes coupons from cost-sharing limitations, even if there is no medically-appropriate generic prescription drug available."

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