Impact on Specific Types of Plans/Plan Sponsors

Plan Types
Various Types of Plans
Dental and Vision Plans
Executive Health Plans
Expatriate Health Plans
Self-Funded Health Plans

Plan Sponsors
Multiemployer Plans
Public Employer Plans
Puerto Rico Plans
Small Employer Plans 

Comparing Various Types of Plans  

• Treatment of Certain Types of Health Coverage Under Select Provisions of the Patient Protection and Affordable Care Act, Davis Harman, 9/28/10
• The Devil in the Details of Healthcare Reform, Willis, 5/4/10   

Dental and Vision Plans

• Impact of the Affordable Care Act on Dental and Vision Benefits, Segal, 12/9/10 
• Applying Health Reform to Dental and Vison Benefits, Deloitte, 10/26/10  

Executive Health Plans

• Executive Health Insurance: A Casualty of Health Care Reform, Cooley, 11/11/10

Expatriate Health Plans

• U.S. Health Care Reform Legislation: Implications for Medical Plans Covering Expatriates, Towers Watson, 9/29/10 

Self-Funded Health Plans   

• Regulating Stop–Loss Coverage May Be Needed to Deter Self-Insuring Small Employers from Undermining Market Reforms, Commonwealth Fund, 2/8/12 
• Health Care Reform Spotlights Need for Medical Stop Loss Insurance, Segal, 12/1/11
• Employer Self-Insurance Decisions and the Implications of the Patient Protection and Affordable Care Act as Modified by the Health Care and Education Reconciliation Act of 2010 (ACA), Rand Corp, 5/25/11    
• Grace Period Extension and (Some) Relief for Self-Insured Health Plan Sponsors Implementing New Claims, Appeals and External Review Processes, Kelly Hannaford & Battles, 3/29/11  
• The Impact of the Health Care Reform Law on Self-Insured ERISA Health and Welfare Benefit Plans: A Guide for Employers, Epstein Becker & Green, 6/28/10 

Multiemployer Plans  

• Does W-2 Reporting of Healthcare Costs Affect Multiemployer Plans?, Lindquist CPAs, 3/7/12 (New) 
• Affordable Care Act’s Small Business Tax Credit Available to Employers that Contribute to Multiemployer Plans, Segal, 2/9/11 
• Employers that Contribute to Multiemployer Health Plans Are Not Required to Report Coverage Costs on W-2 Forms for 2011, Segal, 10/15/10 
• Health Reform and Multiemployer Plans, Milliman, 5/28/10 
• The New National Health Care Reform Law’s Key Provisions for Multiemployer Plans, Segal, 4/15/10 
• Implications for Multiemployer Welfare Benefit Plans, Proskauer Rose, 4/12/10  

Public Employer Plans

HHS released additional resources related to self-funded non-federal governmental plans:

• Fact Sheet, 4/7/11
• Procedures and Requirements for HIPAA Exemption Election, 4/1/11
• Model HIPAA Exemption Election Document, 4/1/11
• Model Notice to Enrollees of HIPAA Exemption, 4/1/11 

HHS has issued guidance concerning sponsors of self-funded, nonfederal governmental plans. Changes to the Public Health Services Act due to the ACA no longer allow sponsors of self-funded, nonfederal governmental plans to opt out of as many requirements of Title XXVII of the PHS Act. 9/21/10  

• Public Employers and Health Insurance Exchanges – A Shift in the Landscape, Gabriel Roeder Smith & Co., 4/3/12 (New)
• HHS Posts HIPAA Opt-Out Procedures and Requirements for Self-Funded Nonfederal Governmental Plans, Buck Consultants, 5/6/11  
• HHS Provides Guidance on the HIPAA Opt-Out for Self-Funded Nonfederal Governmental Plans, Buck Consultants, 10/7/10
• PPACA Guidance Issued Eliminating HIPAA Opt-Out Election for Self-Insured Nonfederal Governmental Plans, Towers Watson, 9/10  
• Health Care Implications for Public Employers, Gabriel Roeder Smith, 6/3/10  

Puerto Rico Plans

• Health Care Reform: Impact to Puerto Rico, Hewitt, 7/9/10

Small Employer Plans 

• Small Employers: 5 Exceptions to the Healthcare Reform Law, BLR, 5/3/12 (New) 
• IRS Encourages Small Employers to Check Out Small Business Health Care Tax Credit, 3/13/12   
• Explaining Health Care Reform: How Will the Affordable Care Act Affect Small Businesses and Their Employees?, Kaiser Focus on Health Reform, 1/30/12  
• Unprecedented Tool Developed for Small Businesses to Find and Compare Health Insurance Plans, HHS, 11/18/11  
• Small Businesses and PPACA: If They Like Their Coverage, Can They Keep It?, House Committee on Small Business's Subcommittee on Healthcare and Technology, 7/28/11  
• PPACA One Year Later: Small Business Owners Expect Costs to Rise, National Federation of Independent Business, 7/25/11  
• Health Care: Summary of Major Provisions That Vary By by Employer Size, William Gallagher Associates, 2/9/11 
• Realizing Health Reform's Potential: Small Businesses and the Affordable Care Act of 2010, Commonwealth Fund, 9/2/10 
• Health Care Reform: Impact on Small Employers, Willis, 5/6/10