[Official Guidance]

Text of Proposed Regs: Objections to Mandated Contraceptive Coverage by Closely Held For-Profit Entities (PDF)
36 pages. "These rules propose and seek comments on potential changes to the definition of 'eligible organization' in the Departments' regulations in light of the Supreme Court's decision in Burwell v. Hobby Lobby Stores, Inc., 134 S. Ct. 2751 (2014), to ensure that participants and beneficiaries in group health plans (and enrollees and dependents in student health insurance coverage arranged by institutions of higher education) obtain, without additional cost, coverage of the full range of Food and Drug Administration (FDA) approved contraceptive services, as prescribed by a health care provider, while respecting certain closely held for-profit entities' religion-based objections to contraceptive coverage. These proposed rules also seek comments on any additional steps the government should take to help ensure coverage of the full range of FDA-approved contraceptives, as prescribed by a health care provider, without cost sharing, for participants and beneficiaries in group health plans of such entities (and enrollees and dependents in student health insurance coverage arranged by such entitites that are institutions of higher education)." (Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services; Employee Benefits Security Administration [EBSA], U.S. Department of Labor; Internal Revenue Service [IRS])  

[Official Guidance]

Text of Interim Final Regs: Process for Notice of Objection to Contraceptive Coverage by Religious Non-Profit Organizations (PDF)
38 pages. "These interim final regulations augment current regulations in light of the Supreme Court's interim order in connection with an application for an injunction in Wheaton College v. Burwell, 134 S. Ct. 2806 (2014) ... [and] provide an alternative process that an eligible organization may use to provide notice of its religious objections to providing contraceptive coverage, while preserving participants' and beneficiaries' (and enrollees' and dependents') access to coverage for the full range of Food and Drug Administration (FDA)-approved contraceptives, as prescribed by a health care provider, without cost sharing." (Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services; Employee Benefits Security Administration [EBSA], U.S. Department of Labor; Internal Revenue Service [IRS])  

[Guidance Overview]

HHS Fact Sheet: Administration Announces Final Rule for Notice of Objection to Contraceptive Coverage by Religious Non-Profit Organizations, and Proposed Rule for Closely Held For-Profit Entities
"[I]n light of the Supreme Court's recent interim order in a case involving Wheaton College, interim final regulations [are being] published to establish another option for an eligible organization to avail itself of the accommodation. Under the interim final regulations, an eligible organization may notify [HHS] in writing of its religious objection to contraception coverage. HHS will then notify the insurer for an insured health plan, or the Department of Labor will notify the TPA for a self-insured plan, that the organization objects to providing contraception coverage and that the insurer or TPA is responsible for providing enrollees in the health plan separate no-cost payments for contraceptive services for as long as they remain enrolled in the health plan....Also ... in response to the Supreme Court's recent decision, in Burwell v. Hobby Lobby Stores, Inc., 134 S. Ct. 2751 (2014), proposed rules [are being] published that solicit comments on expanding the availability of the accommodation to include a closely held for-profit entity that has a religious objection to providing coverage for some or all contraceptive services. The proposed rules describe two alternative approaches for defining such an entity. Under one approach, the entity could not be publicly traded, and ownership of the entity would be limited to a certain number of owners. Under an alternative approach, the entity could not be publicly traded, and a minimum percentage of ownership would be concentrated among a certain number of owners. The number and concentration is not specified in the proposed rules, which solicit public comment on an appropriate number and/or concentration. The rule also solicits comments on other possible approaches and on documentation and disclosure of a closely held for-profit entity's decision not to provide contraceptive coverage. The proposed rules further provide that valid corporate action taken in accordance with the entity's governing structure, in accordance with state law, stating its owners' religious objection can serve to establish that the entity objects to providing contraceptive coverage on religious grounds." (Centers for Medicare & Medicaid Services [CMS], U.S. Department of Health and Human Services [HHS])  

[Guidance Overview]

HHS Press Release: Administration Takes Steps to Ensure Women's Continued Access to Contraceptive Coverage, While Respecting Religious-Based Objections
"The first administration action announced today maintains the existing accommodation for certain religious non-profits, but also creates an additional pathway for eligible organizations to provide notice of their objection to covering contraceptive services. In addition, the Administration is soliciting comment on how it might extend to certain closely held for-profit companies the same accommodation that is available to non-profit religious organizations, while continuing to urge Congress to take action to ensure women's access to contraception services." (U.S. Department of Health and Human Services [HHS])