Kilpatrick Stockton LLP
ADDITIONAL HEALTH CARE REFORM INFORMATION
For more information about health care reform, please visit the links below:
HEALTH CARE REFORM LEGISLATION
Patient Protection and Affordable Care Act (PPACA)
The original healthcare reform bill enacted 3/23/2010.
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h3590enr.txt.pdf
Health Care and Education Reconciliation Act of 2010 (HCERA)
The reconciliation bill amending the Patient Protection and Affordable Care Act (PPACA) enacted 3/30/2010.
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h4872enr.txt.pdf
PPACA Consolidation Bill
Reflecting the Patient Protection and Affordable Care Act (PPACA) as amended by the Health Care and Education Reconciliation Act of 2010 (HCERA).
http://www.ncsl.org/documents/health/ppaca-consolidated.pdf
TRICARE Affirmation Act
Making a technical correction to the Patient Protection and Affordable Care Act (PPACA) for TRICARE, enacted 4/26/2010.
http://frwebgate.access.gpo.gov/cgi-bin/getdoc.cgi?dbname=111_cong_bills&docid=f:h4887enr.txt.pdf
Public Health Service Act compiled by the Committee on Energy and Commerce through January 1, 2005
http://energycommerce.house.gov/images/stories/Documents/PDF/publications/109_health.pdfÂ
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REGULATORY GUIDANCE
Interim Final Rules for Grandfathered Plans:
http://edocket.access.gpo.gov/2010/pdf/2010-14488.pdf
Dependent Coverage
IRS Notice 2010-38 (4/27/2010). Internal Revenue Service guidance on tax treatment of coverage of adult children under age 27.
http://www.irs.gov/pub/irs-drop/n-10-38.pdf
Interim Final Rules of the Internal Revenue Service, Department of Labor and Department of Health and Human Services implementing requirements for group health plans (5/13/2010).
http://edocket.access.gpo.gov/2010/pdf/2010-11391.pdf
Proposed Internal Revenue Service regulations cross-referencing interim final rules (5/13/2010).
http://edocket.access.gpo.gov/2010/pdf/2010-11393.pdf
Department of Labor FAQs regarding adult dependent coverage.
http://www.dol.gov/ebsa/faqs/faq-dependentcoverage.html
Department of Labor News Release calling on employers to make adult dependent coverage available immediately.
http://www.dol.gov/ebsa/newsroom/2010/ebsa051110.html
Department of Labor FAQs addressing interaction of health care reform and COBRA
http://www.dol.gov/ebsa/faqs/faq-PPACA.html
Early Retiree Reinsurance Program
Interim Regulations of Department of Health and Human Services establishing early retiree reinsurance program (5/5/2010).
http://edocket.access.gpo.gov/2010/pdf/2010-10658.pdf
White House Fact Sheet on Early Retiree Reinsurance Program.
http://www.whitehouse.gov/sites/default/files/rss_viewer/reinsurance_early_retirees_fact_sheet.pdf
Health Care Reform Insurance Portal Requirements
Department of Health and Human Services interim final rule (5/5/2010).
http://edocket.access.gpo.gov/2010/pdf/2010-10504.pdf
IRS Notice 2010-44 (5/17/2010)
Internal Revenue Service guidance on determining eligibility for and amount of tax credit for small employers that provide health insurance coverage to employees.
http://www.irs.gov/pub/irs-drop/n-10-44.pdf
RFI that Applies to Insured Plans Relating to Premiums (4/14/2010)
http://edocket.access.gpo.gov/2010/pdf/2010-8599.pdf
Small Employer Premium Tax Credit
Internal Revenue Service Rev. Rul. 2010-13 (5/4/2010). Establishing average premiums for purposes of small employer premium tax credit.
http://www.irs.gov/pub/irs-drop/rr-10-13.pdf
Internal Revenue Service Small Employer Tax Credit FAQs
http://www.irs.gov/newsroom/article/0,,id=220839,00.html
Internal Revenue Service news release on Small Employer Tax Credit.
http://www.irs.gov/newsroom/article/0,,id=220848,00.html
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