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Internal Revenue Bulletin:  2015-29 

July 20, 2015 

EMPLOYEE PLANS


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Notice 2015–43Notice 2015–43

On December 16, 2014, Congress enacted the Expatriate Health Coverage Clarification Act (EHCCA) to provide special rules under the Affordable Care Act (ACA) for expatriate health plans (EHPs), employers with respect to EHPs, and health insurance issuers with respect to coverage offered under EHPs. Notice 2015–43 provides interim guidance based in part on the definition of expatriate health plans set forth in the temporary relief under ACA Implementation Frequently Ask Questions (FAQs) Part XIII (issued March 8, 2013) and Part XVIII (issued January 9, 2014). Additionally, Notice 2015–43 provides guidance on the requirements for certain individuals to be considered qualified expatriates under the EHCCA. Notice 2015–43 does not apply to the health insurance providers fee imposed by § 9010 of the ACA.


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