IRS released proposed rules on plan fees to fund patient-centered outcomes research in April 2012.  The fees apply to plan years ending on or after October 1, 2012.  The payment of the fees and the information reporting that must accompany the fees are not due until the calendar year immediately following the last day of the plan year.  

The SPBA Spring meeting included a session on these new fees, but this webinar will explore the fees in more depth and give members a chance to ask questions now that they have had time to absorb the information.  For those individuals who were unable to attend the Spring Meeting, this will give you the opportunity to hear about the proposed rules.  

Beginning in 2014, eligible individuals who purchase coverage under a qualified health plan through an Exchange may receive a premium tax credit under §36B only if they are not eligible for other minimum essential coverage, including coverage under an employer-sponsored plan that is affordable and provides minimum value.  A plan fails to provide minimum value if the plan covers less than 60 percent of the total allowed costs of benefits provided under the plan.  If an employee receives a premium tax credit, an applicable large employer may be liable for an assessable payment under §4980H.

The webinar will explain the various approaches set forth in IRS Notice 2012-31 in determining whether health coverage under an eligible employer-sponsored plan provides minimum value.

The SPBA Spring Meeting touched on the minimum value guidance with speakers from IRS, but this webinar will give greater context for understanding the significance of this guidance.