Internal Revenue Bulletin:  2013-27 

July 1, 2013 

EMPLOYEE PLANS


Table of Contents

T.D. 9620 T.D. 9620

These final regulations govern nondiscriminatory wellness programs in group health coverage consistent with the Affordable Care Act. They increase the maximum reward under a health-contingent wellness program from 20 percent to 30 percent of the cost of coverage and increase the maximum reward to 50 percent for a wellness program designed to prevent or reduce tobacco use. These regulations also include clarifications related to the reasonable design of health-contingent wellness programs and reasonable alternatives that must be offered to avoid prohibited discrimination.


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