Table of Contents

• T.D. 9495
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Paperwork Reduction Act
    • Background
    • Effective/Applicability Dates
    • Special Analyses
    • Drafting Information
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
  • §1.1397E-1T [Removed]
    • PART 602-OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT
• T.D. 9496
  • AGENCY:
  • ACTION:
  • SUMMARY:
  • DATES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • Background
    • Summary of Comments and Explanation of Revisions
    • Effective/Applicability Dates:
    • Special Analyses
    • Drafting Information
  • Adoption of Amendments to the Regulations
    • PART 1—INCOME TAXES
    • PART 31—EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE
    • PART 301—PROCEDURE AND ADMINISTRATION
• T.D. 9494
  • AGENCIES:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • I. Background
    • II. Overview of the Regulations: PHS Act Section 2719, Internal Claims and Appeals and External Review Processes (26 CFR 54.9815-2719T, 29 CFR 2590.715-27109, 45 CFR 147.136)
    • a. Scope and definitions
    • b. Internal claims and appeals process
    • 1. Group health plans and health insurance issuers offering group health insurance coverage
    • 2. Health insurance issuers offering individual health insurance coverage
    • c. State standards for external review
    • d. Federal external review process
    • e. Culturally and linguistically appropriate
    • f. Secretarial authority
    • g. Applicability date
    • 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
    • 2. PHS Act Section 2719 — Claims and Appeals Process (26 CFR 54.9815-2719T, 29 CFR 2590.715-2719, 45 CFR 147.136)
    • a. Summary
    • b. Estimated Number of Affected Entities
    • c. Benefits
    • d. Costs and Transfers
    • i. Internal Claims and Appeals
    • iv. Additional requirements for issuers in the individual insurance market
    • v. External appeals
    • 3. Summary
    • 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 the Treasury
    • a. Department of Labor and Department of the Treasury: Affordable Care Act Internal Claims and Appeals and External Review Disclosures for Non-Grandfathered Plans
    • 2. Department of Health and Human Services
    • a. ICR Regarding Affordable Care Act Internal Claims and Appeals and External Review Disclosures for Non-grandfathered Plans
    • b. ICR Regarding Affordable Care Act Recordkeeping Requirement for Non-grandfathered Plans
    • 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
  • DEPARTMENT OF THE TREASURY Internal Revenue Service   26 CFR Chapter 1
    • PART 54—PENSION EXCISE TAXES
    • PART 602—OMB CONTROL NUMBERS UNDER THE PAPERWORK REDUCTION ACT