Multiemployer 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. Multiemployer plans have a few unique issues.



Government Resources

  • Shared Responsibility for Employers Regarding Health Coverage, IRS, 2/12/2014 Final rule extends guidance in the proposed rule about the treatment of multiemployer plans. An employer that is required by a collective bargaining agreement to make contributions with respect to some or all of its employees to a multiemployer plan that offers, to employees who satisfy the plans eligibility conditions, coverage that is affordable and provides minimum value, and that offers coverage to those employees' dependents. The guidance will apply unless and until further guidance is issued.

  • FAQs About ACA Implementation Part XVI, EBSA, 9/1/2013 Employer exchange notice and 90-day waiting period, including multiemployer plans

  • Ninety (90) Day Waiting Period Limitation, IRS, EBSA, HHS, 3/21/2013 Proposed rule recognizes that multiemployer plans maintained under collective bargaining agreements have unique operating structures and may include different eligibility conditions based on the participating employer's industry or the employee's occupation including hours banks.

  • Shared Responsibility for Employers Regarding Health Coverage; Correction, IRS, 3/15/2013 Proposed rule on applicable large employer members participating in multiemployer plans

  • FAQs About ACA Implementation Part XI, EBSA, 1/24/2013 HRAs cannot be integrated with individual market coverage and multiemployer PCORI fee payment from plan assets

  • FAQs About ACA Implementation Part I, EBSA, 9/20/2010 Grandfathered health plans including multiemployer plan employer contribution rate, definition of dependent child, internal appeals and external review, out-of-network emergency services and balance billing