Table of Contents

• T.D. 9489
  • AGENCIES:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • I. Background
    • II. Overview of the Regulations: Section 1251 of the Affordable Care Act, Preservation of Right to Maintain Existing Coverage (26 CFR 54.9815-1251T, 29 CFR 2590.715-1251, and 45 CFR 147.140)
    • A. Introduction
    • B. Definition of Grandfathered Health Plan Coverage in Paragraph (a) of 26 CFR 54.9815-1251T, 29 CFR 2590.715-1251, and 45 CFR 147.140 of these Interim Final Regulations
    • C. Adding New Employees in Paragraph (b) of 26 CFR 54.9815-1251T, 29 CFR 2590.715-1251, and 45 CFR 147.140 of these Interim Final Regulations
    • D. Applicability of Part A of Title XXVII of the PHS Act to Grandfathered Health Plans Paragraphs (c), (d), and (e) of 26 CFR 54.9815-1251T, 29 CFR 2590.715-1251, and 45 CFR 147.140 of these Interim Final Regulations
    • E. Health Insurance Coverage Maintained Pursuant to a Collective Bargaining Agreement of Paragraph (f) of 26 CFR 54.9815-1251T, 29 CFR 2590.715-1251, and 45 CFR 147.140 of these Interim Final Regulations
    • F. Maintenance of Grandfather Status of Paragraph (g) of 26 CFR 54.9815-1251T, 29 CFR 2590.715-1251, and 45 CFR 147.140 of these Interim Final Regulations)
    • III. Interim Final Regulations and Request for Comments
    • IV. Economic Impact and Paperwork Burden
    • A. Overview-Department of Labor and Department of Health and Human Services
    • B. Executive Order 12866—Department of Labor and Department of Health and Human Services
    • 1. Need for Regulatory Action
    • 2. Regulatory Alternatives
    • 3. Discussion of Regulatory Provisions
    • 4. Discussion of Economic Impacts of Retaining or Relinquishing Grandfather Status
    • 5. Estimates of Number of Plans and Employees Affected
    • a. Methodology for analyzing plan changes over time in the group market
    • b. Impacts on the group market resulting from changes from 2008 to 2009
    • c. Sensitivity analysis: assuming that employers will be willing to absorb a premium increase in order to remain grandfathered
    • d. Sensitivity analysis: incomplete flexibility to substitute one cost-sharing mechanism for another
    • e. Estimates for 2011-2013
    • f. Impacts on the Individual Market
    • g. Application to extension of dependent coverage to age 26
    • 6. Grandfathered Health Plan Document Retention and Disclosure Requirements
    • C. Regulatory Flexibility Act—Department of Labor and Department of Health and Human Services
    • D. Special Analyses-Department of the Treasury
    • E. Paperwork Reduction Act
    • 1. Department of Labor and Department of Treasury: Affordable Care Act Grandfathered Plan Disclosure and Record Retention Requirements
    • a. Grandfathered health plan disclosure
    • b. Record-Keeping requirement
    • 2. Department of Health and Human Services: Affordable Care Act Grandfathered Plan Disclosure and Record Retention Requirements
    • a. Grandfathered health plan disclosure
    • b. Record-Keeping requirement
    • F. Congressional Review Act
    • G. Unfunded Mandates Reform Act
    • H. Federalism Statement—Department of Labor and Department of Health and Human Services
    • V. Statutory Authority
    • OCIIO-9991-IFC
  • DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Chapter I
    • PART 54—PENSION EXCISE TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT