Internal Revenue Bulletin: 2010-32 |
August 9, 2010 |
Table of Contents
- T.D. 9491
- AGENCIES:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- SUPPLEMENTARY INFORMATION:
- I. Background
- II. Overview of the Regulations
- A. PHS Act Section 2704, Prohibition of Preexisting Condition Exclusions (26 CFR 54.9815-2704T, 29 CFR 2590.715-2704, 45 CFR 147.108)
- B. PHS Act Section 2711, Lifetime and Annual Limits (26 CFR 54.9815-2711T, 29 CFR 2590.715-2711, 45 CFR 147.126)
- C. PHS Act Section 2712, Prohibition on Rescissions (26 CFR 54.9815-2712T, 29 CFR 2590.715-2712, 45 CFR 147.128)
- D. PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719AT, 29 CFR 2590.715-2719A, 45 CFR 147.138)
- 1. Choice of Health Care Professional
- 2. Emergency Services
- III. Interim Final Regulations and Request for Comments
- IV. Economic Impact and Paperwork Burden
- A. Summary—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
- a. Preexisting condition exclusions
- b. Lifetime and annual limits
- c. Rescission
- d. Patient Protections
- 2. PHS Act Section 2704, Prohibition of Preexisting Condition Exclusions (26 CFR 54.9815-2704T, 29 CFR 2590.715-2704, 45 CFR 147.108)
- a. Summary
- b. Estimated Number of Affected Individuals
- c. Benefits
- d. Costs and Transfers
- 3. PHS Act Section 2711, No Lifetime or Annual Limits (26 CFR 54.9815-2711T, 29 CFR 2590.715-2711, 45 CFR 147.126)
- a. Summary
- b. Estimated Number of Affected Entities
- c. Benefits
- d. Costs and Transfers
- e. Enrollment Opportunity
- f. Alternatives
- 4. PHS Act Section 2712, Rescissions (26 CFR 54.9815-2712T, 29 CFR 2590.715-2712, 45 CFR 147.128)
- a. Summary
- b. Estimated Number of Affected Entities
- c. Benefits
- d. Costs and Transfers
- 5. PHS Act Section 2719A, Patient Protections (26 CFR 54.9815-2719AT, 29 CFR 2590.715-2719A, 45 CFR 147.138)
- a. Choice of Health Care Professional
- i. Designation of Primary Care Provider
- ii. Designation of Pediatrician as Primary Care Provider
- iii. Patient Access to Obstetrical and Gynecological Care
- b. Coverage of Emergency Services
- i. Summary
- ii. Estimated Number of Affected Entities
- iii. Benefits
- iv. Costs and Transfers
- c. Application to Grandfathered Health Plans
- d. Patient Protection Disclosure Requirement
- 6. Combined Effects of the Insurance Market Reforms
- a. Summary
- b. Benefits
- c. Costs and Transfers
- D. Regulatory Flexibility Act—Department of Labor and Department of Health and Human Services
- E. Special Analyses-Department of the Treasury
- F. Paperwork Reduction Act
- 1. Department of Labor and Department of Treasury
- a. ICR Regarding Affordable Care Act Enrollment Opportunity Notice Relating to Lifetime Limits
- b. ICR Regarding Affordable Care Act Notice Relating to Rescission
- c. ICR Regarding Affordable Care Act Patient Protection Disclosure Requirement
- 2. Department of Health and Human Services
- a. ICR Regarding Affordable Care Act Enrollment Opportunity Notice Regarding Lifetime Limits
- b. ICR Regarding Affordable Care Act Notice Relating to Rescission
- c. ICR Relating to Affordable Care Act Patient Protections Disclosure Requirement
- G. Congressional Review Act
- H. Unfunded Mandates Reform Act
- I. Federalism Statement—Department of Labor and Department of Health and Human Services
- V. Statutory Authority
- OCIIO-9994-IFC
- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Chapter 1
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