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Internal Revenue Bulletin:  2015-2 

January 12, 2015 

EMPLOYEE PLANS


REG–132751–14REG–132751–14

This document contains proposed rules that would amend the regulations regarding excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act related to limited wraparound coverage. Excepted benefits are generally exempt from the requirements that were added to those laws by the Health Insurance Portability and Accountability Act and the Patient Protection and Affordable Care Act.

REG–145878–14REG–145878–14

This document contains proposed rules that would amend the regulations regarding the summary of benefits and coverage (SBC) and the uniform glossary for group health plans and health insurance coverage in the group and individual markets under the Patient Protection and Affordable Care Act. It proposes changes concerning the disclosure requirements under section 2715 of the Public Health Service Act and to documents required for compliance with section 2715 of the Public Health Service Act, including to: a template for the SBC; instructions; sample language; a guide for coverage example calculations, and the uniform glossary.


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