IFEBP > ACA University > Multiemployer and Public Employee Plan Issues > Public Employee Plans Public Employee Plans Although the law is very wide in its scope, the Affordable Care Act (ACA) affects some types of plans and plan sponsors differently than other types. Public employee plans have a few unique issues. Articles ACA Reporting and Governmental Health Plans, Morgan Lewis, 6/15/2015 Complying with the Affordable Care Act, Government Finance Officers Association, 2/15/2014 Employer “Pay or Play” Mandate Final Regulations Issued—Major Impact on Educational Institutions, Ogletree Deakins, 2/14/2014 FAQs Does the ACA require government entities to report to the IRS under sections 6055 and 6056 of the Internal Revenue Code?, International Foundation, 7/9/2015 Government Resources HIPAA Opt-Out Elections for Self-Funded, Non-Federal Governmental Plans, CMS, 6/1/2017 Table lists plan sponsors with active HIPAA exemption elections for at least one category: Standards relating to benefits for mothers and newborns, mental health parity, required coverage for reconstructive surgery following mastectomies and coverage of dependent students on medically necessary leave of absence Affordable Care Act (ACA) Information for Government Entities, IRS, 3/24/2017 Guidance for state and local governmental plans on complying with and reporting for the Affordable Care Act Market Reforms (ACA & HIPAA) Non-Grandfathered Plan Provisions, HHS, 7/12/2016 Checklist for self-funded, non-federal governmental group health plans Market Reforms (ACA & HIPAA) Grandfathered Plan Provisions, HHS, 7/12/2016 Checklist for self-funded, non-federal governmental group health plans Updated Procedures and Requirements for HIPAA Exemption Election through the Health Insurance Oversight System (HIOS), CMS, 7/21/2014 Guidance on how to submit opt-out elections in electronic format Exchange and Insurance Market Standards for 2015 and Beyond, CMS, HHS, 5/27/2014 Final rule on general terms and conditions necessary for a self-funded, non-federal governmental plan sponsor to make a HIPAA opt-out election. Plans sponsors such as state and local governments, except to the extent that the special rule for collectively bargained plans still applies, cannot opt out of HIPAA’s limitation on pre-existing condition limitations, requirements for special enrollment periods, or the prohibitions on discriminating against individuals based on health status. CMS will replace the mailing address for submitting HIPAA opt-out documents and that opt-out elections must be submitted in an electronic format. Hard copy elections will not be accepted after December 31, 2014. Treasury Ensures Fair Treatment for Volunteer Firefighters and Emergency Responders Under the Affordable Care Act, IRS, 1/10/2014 Blog stating volunteer firefighters and emergency responders will be excluded from full-time employee count Content of Notices – Adverse Benefit Determinations and Final Internal Adverse Benefit Determinations for Beneficiaries in Non-Federal Governmental Health Plans, HHS, 8/17/2012 Enforcement safe harbor for the requirements to provide notice of the ERISA private right of action, contact information for the EBSA or a State Department of Insurance.