Posts Tagged: Nondiscrimination Rules

Expanded Protections To Individuals Receiving Health Care

in Affordable Care Act, Health Benefits

Today, proposed regulations were issued under Section 1557 of the Affordable Care Act which prohibits discrimination based on sex, age, race, color, national origin or disability.  The proposed regulations apply to certain health programs and activities which receive Federal financial assistance (such as Medicare and Medicaid), to programs administered by an Executive Agency, and to entities established under Title I of the ACA (which include the Federal and State-based Marketplaces). The proposed rules ban sex discrimination in health care, including based on gender identity, and provide protections for individuals who are not proficient in English or who have disabilities, such as… Continue Reading

Informal Treasury Comments on ACA

in Affordable Care Act

During a tax conference in Washington DC last week, Treasury made some interesting comments regarding two Affordable Care Act issues. Form W-2 Reporting:  Employers are required to report the fair market value of health coverage to their employees on the Form W-2.  This provision is effective for tax years starting January 1, 2012.  Treasury indicated that using the value of coverage for COBRA is not necessarily the best method, because it may not take into account non-tax dependent coverage.  Treasury is working on guidance, but admitted there are many other priorities ahead of this one. Nondiscrimination Rules:  The ACA extended the Code Section 105(h)… Continue Reading

Affordable Care Act Guidance Update

in Affordable Care Act

Last week I spoke at the ABA Section of Taxation meeting in Florida.  Representatives from IRS and Treasury were in attendance at the meeting and spoke about ACA guidance for the upcoming year.  It appears that the Agencies are focusing more on releasing new guidance, rather than finalizing the existing interim final rule guidance.  Thus, look for guidance on the new wellness plan rules and the nondiscrimination rules for insured and self-insured plans later in 2011.  In addition, among the top issues facing the Agencies for the 2014 timeframe are implementation of the individual tax penalty and employer penalty provisions, including how to… Continue Reading