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Archive for Items Categorized 'Healthcare Reform'

IRS Issues Proposed Rules on Employer Reporting of Health Plan Coverage

Internal Revenue ServiceOn Sept. 5, 2013, the Internal Revenue Service released two proposed rules on the Affordable Care Act’s requirements for certain employers to provide information to the IRS about the health plan coverage they offer (or do not offer) to their employees. These reporting requirements, found in Internal Revenue Code sections 6055 and 6056, are intended to provide the IRS with information to administer other ACA mandates, such as the employer and individual mandates. Earlier this summer, these reporting requirements were delayed until 2015, along with the employer mandate penalties.

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Metal Levels for Qualified Health Plans

GoldBeginning in 2014, the Affordable Care Act (ACA) requires health plans offered through an Exchange, or qualified health plans (QHPs), to meet certain levels of actuarial value. ACA’s required actuarial value levels are referred to as “metal levels”—bronze, silver, gold and platinum.   ACA’s metal levels are intended to allow consumers to compare plans with similar levels of coverage in order to help them make informed decisions about their health insurance coverage.

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