Change in tax treatment for over-age dependent coverage
Accounting impact of change in Medicare retiree drug subsidy tax treatment
Early retiree medical reinsurance
Medicare prescription drug “donut hole” beneficiary rebate
Break time/private room for nursing moms
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[tab_item title=”2011″]
No lifetime dollar limits on essential health benefits
Restricted annual dollar limits on essentail health benefits, phased amounts until 2014
No pre-existing condition limitations for enrollees up to age 191 and no recissions
No health FSA/HRA/HSA reimbursement for non-prescribed drugs
Increased penalties for non-qualified HSA distributions
Additional standards for new or “non-grandfathered” health plans, including preventive care in network with no cost-sharing appeal and external review, provider choice and non-discrimination provisions for insured plans
Income-based Medicare Part D premiums
Pharmaceutical importers and manufacturers’ fees start
Medicare, Medicare Advantage benefit and payment reforms
Insurers subject to medical loss ratio rules
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[tab_item title=”2012″]
Employers to distribute uniform summary of benefits and coverage (SBC) to participants (deadlines vary with group of recipients)
60-day advance notice of mid-year material modifications to SBC content
Form W-2 reporting for health coverage (track in 2012 for W-2 form provided in early 2013)
Coverage for additional women’s preventive care services5
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[tab_item title=”2013″]
$2,500 per plan year health FSA contribution cap (plan years on or after January 1, 2013)
Comparative effectiveness group health plan fees first due
Annual dollar limits on essential health benefits cannot be lower than $2 million
Employers notify employees about exchanges
Medical device manufacturers’ fees start
Higher Medicare payroll tax on wages exceeding $200,000/individual; $250,000/couples
Change in Medicare retiree drug subsidy tax treatment takes effect
Health Insurance exchanges initial open enrollment period
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[tab_item title=”2014″]
Health insurance exchanges
Individual coverage mandate
Financial assistance for exchange coverage of lower-income individuals
States Medicaid expansion (possibly only some states)
Employer shared responsibility
Dependent coverage to age 26 for any covered employee’s child
No annual dollar limits on essential health benefits
No pre-existing condition limits
No waiting period over 90 days
Wellness limit increase allowed
Health insurance industry fees
Additional standards for non-grandfathered health plans, including limits on out-of-pocket maximums,
provider nondiscrimination, and coverage of routine medical costs of clinical trial participants
Small market, non-grandfathered insured plans must cover essential health benefits with limited deductibles (initially $2,000/individual, $4,000/family), using a form of community rating
Insurers must apply guaranteed issue and renewability to non-grandfathered plans of all sizes
Auto enrollment sometime after 2014
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[tab_item title=”2015″]
Temporary reinsurance fees first due in late 2014/early 2015
Additional employee-specific reporting and disclosure of 2014 coverage
[/tab_item]
[tab_item title=”2018″]
40% excise tax on “high cost” or Cadillac coverage
