The Health Plan Identifier (HPID) is a standard, unique health plan identifier required by the Health Insurance Portability & Accountability Act of 1996 (HIPAA). The initial deadline for health plans to obtain an HPID was Nov. 5, 2014. On Oct. 31, 2014, the Centers for Medicare & Medicaid Services (CMS) announced that enforcement of the […]

The Health Insurance Portability and Accountability Act (HIPAA) requires the Department of Health and Human Services (HHS) to adopt standards for certain transactions to promote the efficient and uniform transmission of health information. One of the standards is a unique identifier for health plans. HHS released a final rule adopting the health plan identifier (HPID) […]

Notice 2014-49 describes a proposed approach for applying the look-back measurement method if the measurement period for a particular employee changes Beginning in 2015, the employer shared responsibility rules under the Affordable Care Act (ACA) require applicable large employers (ALEs) to offer affordable, minimum value health coverage to their full-time employees (and dependents) or pay […]

PCORI Fee Amount Adjusted for 2014 The Affordable Care Act (ACA) imposes a fee on health insurance issuers and self-insured plan sponsors in order to fund comparative effectiveness research. These fees are widely known as Patient-Centered Outcomes Research Institute fees (PCORI fees). On Sept. 18, 2014, the Internal Revenue Service (IRS) published Notice 2014-56, which […]

ACA Violations – Penalties and Excise Taxes The Affordable Care Act (ACA) includes numerous reforms for group health plans and creates new compliance obligations for employers and health plan sponsors. The ACA, for example, requires health plans to eliminate pre-existing condition exclusions and provide coverage for preventive care services without cost-sharing. Some of the reforms […]

Pay or Play Rules – IRS Proposes Approach for Measurement Period Changes Beginning in 2015, the employer shared responsibility rules under the Affordable Care Act (ACA) require applicable large employers (ALEs) to offer affordable, minimum value health coverage to their full-time employees (and dependents) or pay a penalty. Final regulations provide an optional safe harbor […]