Table of Contents

• REG-122707-12
  • AGENCIES:
  • ACTION:
  • SUMMARY:
  • DATES:
  • ADDRESSES:
  • FOR FURTHER INFORMATION CONTACT:
  • SUPPLEMENTARY INFORMATION:
    • I. Background
    • A. Introduction
    • B. Wellness Exception to HIPAA Nondiscrimination Provisions
    • C. Amendments Made by the Affordable Care Act
    • D. Application to Grandfathered Plans
    • II. Overview of the Proposed Rule
    • A. Two Categories of Wellness Programs
    • B. Requirements for Health-Contingent Wellness Programs
    • C. Application to the Individual Health Insurance Market
    • D. Applicability Date
    • III. Economic Impact and Paperwork Burden
    • A. Executive Orders 12866 and 13563—Department of Labor and Department of Health and Human Services
    • B. Background and Need for Regulatory Action—Department of Labor and Department of Health and Human Services
    • C. Regulatory Alternatives—Department of Labor and Department of Health and Human Services
    • D. Current Use of Wellness Programs and Economic Impacts—Department of Labor and Department of Health and Human Services
    • E. Regulatory Flexibility Act — Department of Labor and Department of Health and Human Services
    • F. Paperwork Reduction Act—Department of Labor and Department of the Treasury
    • G. Paperwork Reduction Act—Department of Health and Human Services
    • H. Special Analyses — Department of the Treasury
    • I. Congressional Review Act
    • J. Unfunded Mandates Reform Act
    • K. Federalism Statement — Department of Labor and Department of Health and Human Services
    • IV. Statutory Authority
  • DEPARTMENT OF THE TREASURY Internal Revenue Service   26 CFR Chapter I
    • PART 54—PENSION EXCISE TAXES