IFEBP > ACA University > Multiemployer and Public Employee Plan Issues > Multiemployer Plans 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. Articles Legal Alert: MEWAs and AHPs—what you need to know about the Association Health Plan Final Rule, Eversheds Sutherland, 6/28/2018 New Guidance on Plan and Large Employer Reporting under the Affordable Care Act, Segal Consulting, 10/6/2016 Employers that contribute to multiemployer plans can report 2016 data in the same manner as in 2015 for IRS Forms 1095-C and 1094-C Additional Guidance on Health Reimbursement Arrangements, Segal Consulting, 2/23/2016 Collective Bargaining Under the Affordable Care Act, International Foundation, 7/1/2015 Before ACA, unions and employers had far more flexibility in bargaining haelth care coverage including how they defined full-time employee and when employees became eligible for coverage. Contributing Employers to Multiemployer Plans Are Not Off the Hook – Tracking the Full-Time Status of Employees, Proskauer, 11/11/2014 Does Your Health Plan Span the Generations?, International Foundation, 10/1/2014 To accommodate the needs of all plan participants--from the young and healthy to those near or in retirement--trustees may need to consider health care options not traditionally used by multiemployer plans. 90-Day Waiting Period Rule Can Lead to Problems Between Employers, Unions and Health Plans, Fox Rothschild, 5/15/2014 Adapting Plans to ACA and ACA to Plans--A Multiemployer Work in Process, International Foundation, 4/1/2014 NCCMP and Minnesota's HealthWORKS are among groups working to try to make ACA compatible with multiemployer health plans. Complying With the Affordable Care Act--90-Day Limit on Waiting Periods , International Foundation , 3/1/2013 In 2014, group health plans can't make eligible employees wait more than 90 days to be offered health care coverage. Types of waiting periods common to multiemployer plans may be affected by the new rule, under the latest regulatory guidance. FAQs Can an employer or a collective bargaining agreement require an employee to work 1,456 hours within 12 consecutive months before becoming eligible for health care coverage?, International Foundation, 4/30/2014 How does the 90-day waiting period work for multiemployer plans?, International Foundation, 1/15/2014 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