[Official Guidance]

Text of IRS Notice 2015-87: Application of ACA Market Reform Provisions to Employer-Provided Health Coverage, and Certain Other Provisions (PDF)
31 pages. "[T]his notice provides guidance on the application of the market reforms that apply to group health plans under the [ACA] to various types of employer health care arrangements [including] [1] health reimbursement arrangements (HRAs), including HRAs integrated with a group health plan, and similar employer-funded health care arrangements, and [2] group health plans under which an employer reimburses an employee for some or all of the premium expenses incurred for an individual health insurance policy ... or an arrangement under which the employer uses its funds to directly pay the premium for an individual health insurance policy covering the employee ...

"[T]his notice clarifies certain aspects of the employer shared responsibility provisions of Section 4980H, including the identification of employee contributions when employers offer HRAs, flex credits, opt-out payments, or fringe benefit payments required under the McNamara-O'Hara Service Contract Act or other similar laws, the application of the adjusted 9.5 percent affordability threshold under Section 36B(c)(2)(i)(II) to the safe harbor provisions under Section 4980H, and the employer status of certain entities for Section 4980H purposes....

"[T]his notice clarifies certain aspects of the application to government entities of Section 4980H, the information reporting provisions for applicable large employers under Section 6056, and application of the rules for health savings accounts (HSAs) to persons eligible for benefits administered by the Department of Veterans Affairs (VA)....

"[T]his notice clarifies the application of the COBRA continuation coverage rules to unused amounts in a health flexible spending arrangement (health FSA) carried over and available in later years ... and conditions that may be put on the use of carryover amounts....

"[T]his notice addresses relief from penalties under Sections 6721 and 6722 that has been provided for employers that make a good faith effort to comply with the requirements under Section 6056 to report information about offers made in calendar year 2015."

(Internal Revenue Service [IRS])  

[Official Guidance]

Text of IRS Final Regs: Minimum Value of Eligible Employer-Sponsored Plans and Other Rules Regarding the Health Insurance Premium Tax Credit (PDF)
26 pages. "This document contains final regulations amending the Income Tax Regulations ... under section 36B of the Internal Revenue Code relating to the health insurance premium tax credit.... [T]he proposed regulations are adopted, in part, as amended by this Treasury decision. Some rules proposed ... on the minimum value of eligible employer-sponsored plans have been reserved and will be finalized separately ...

[Topics addressed include] "[1] Definition of Modified Adjusted Gross Income ... [2] Wellness Program Incentives ... [3] Employer Contributions to Health Reimbursement Arrangements (HRA) ... [4] Employer Contributions to Cafeteria Plans (Flex Contributions) ... [5] Post-Employment Coverage ... [6] Newborns, Adopted Children, and Other Individuals Enrolled Midmonth ... [7] Partial Months of Coverage." (Internal Revenue Service [IRS])