Internal Revenue Bulletin: 2011-32 |
August 8, 2011 |
Table of Contents
- Rev. Rul. 2011-16
- T.D. 9532
- AGENCIES:
- ACTION:
- SUMMARY:
- DATES:
- ADDRESSES:
- FOR FURTHER INFORMATION CONTACT:
- CUSTOMER SERVICE INFORMATION:
- SUPPLEMENTARY INFORMATION:
- I. Background
- A. Internal Claims and Appeals
- B. External Review
- 1. Applicability of Federal and State external review processes.
- a. Self-insured plans subject to ERISA and/or the Code.
- b. Insured coverage.
- c. Self-insured, nonfederal governmental plans.
- 2. Scope of claims eligible for external review.
- II. Overview of Amendments to the Interim Final Regulations
- A. Internal Claims and Appeals
- B. External Review
- 3. Clarification regarding requirement that external review decision be binding
- C. Separate, Contemporaneous Technical Guidance
- III. Interim Final Rules
- IV. Economic Impact and Paperwork Burden
- A. Summary and Need for Regulatory Action—Department of Labor and Department of Health and Human Services
- B. Executive Orders 12866 and 13563—Department of Labor and Department of Health and Human Services
- 1. Estimated Number of Affected Entities
- 2. Benefits and Costs
- 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
- 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 I
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