Government Documents & Releases
Frequently there are items of interest to our members companies that are released by the government that are part of the legislative development process during the healthcare reform discussion. Some are informational, while others may be significant advances in particular legislative areas. This section is designed to contain those documents issued by the government that are judged most important to our membership during the healthcare reform legislative process.
- Tax Reform Act of 2014 2/26/2014
- “Patient Choice, Affordability, Responsibility and Empowerment (CARE) Act” 1/28/2014
- CBO Brief: Options for Reducing the Deficit 2014-2023, November 2013 12/12/2013
IRS Guidance on “Use-or-Lose” Rule For Health Flexible Spending Arrangements (FSAs)
CMS Enrollment Period Guidance – FAQs
Guidance from the Centers for Medicare and Medicaid (CMS) on enrollment dates and penalties, allowing individuals to sign up until March 31, 2014, rather than February 15, 2014, without incurring any penalty under the individual mandate.
- Companion letter from DOL on Notice 2013-54, regarding the application of ACA provisions 9/13/2013
- Notice 2013-54, Application of ACA provisions to HRAs, FSAs and other healthcare arrangements 9/13/2013
IRS Ruling on federal tax treatment of same-sex marriage
U.S. Department of the Treasury and the (IRS) revenue ruling that same-sex couples, legally married in jurisdictions that recognize their marriages, will be treated as married for federal tax purposes.