Insurers who do not meet the new medical loss ratio requirements under health reform will begin issuing rebates in August, 2012. Last month, HHS issued regulations regarding these medical loss ratio rebates. For current enrollees, rebates can take the form of a premium credit or lump-sum check. Former enrollees …
Looking Ahead to 2014: Individual Mandate
January 13, 2011 Leave a Comment
Now that the new year has started and several of the early provisions of health care reform are in place, the focus is shifting to long-term health care strategy. Employers are struggling to understand what the healthcare landscape may look like by 2014. Assuming no judicial or legislative changes, 2014 will see …
A Holiday Package of IRS Guidance on 162(m)(6)
December 27, 2010 Leave a Comment
Just in time for the holidays, the IRS published guidance last week regarding 162(m)(6). The guidance was eagerly awaited by companies that sell or have any affiliate that sells health insurance products, and by employers with captive reinsurance companies that reinsure health risk—foreign or domestic. Some …