Guidance
12/9 HHS released guidance regarding "mini-med" plans and the requirement that they must notify consumers that their plan has limited benefits and direct them to healthcare.gov to get new information about other coverage options. The rules require health plans with waivers to tell consumers if their health care coverage is subject to an annual dollar limit lower than what is required under the law. The notice must include the dollar amount of the annual limit annual limit along with a description of the plan benefits to which the limit applies. HHS has also issued guidance restricting the sale of new mini-med plans except under very limited circumstances. The guidance can be found here: HHS Guidance and a fact sheet can be found here: Healthcare Fact Sheet
12/6 IRS and Treasury are seeking comments on the ACA medical device excise tax in §1405 of the Reconciliation bill. Specifically comments are requested on the exemption in §4191(b)(2)(D) of the IRS law for devices determined to be purchased by the general public at retail for individual use. Comments are due 3/3/11. The IRS notice can be found here: IRS Notice
12/2 IRS issued final guidance for small employers eligible to claim the new small business health care tax credit for the 2010 tax year. The release includes a one-page form and instructions small employers will use to claim the credit for the 2010 tax year. The guidance can be found here: IRS Guidance. Instructions can be found here: IRS Instructions Link and FAQ's about the credit can be found here: IRS FAQ's
11/29 IRS and Treasury issued guidance on the annual fee imposed on covered entities engaged in the business of manufacturing or importing branded prescription drugs under §9008 of PPACA. Comments are due 6/2/11. The notice containing the guidance can be found here: IRS Notice. A link to the IRS form used to report the drug information can be found here:IRS Form.
11/29 CMS issued a final rule related to Medicare Part B payment policies and other ACA provisions. Regulations are 1/1/11. Comments are due 1/3/2011. For additional information please see the Federal Register notice at: Federal Register Notice.
12/13 the IRS released guidance on ACA's tax on drugmakers. Part I describes a proposed methodology for calculating the §9008 fee. Part II describes how the IRS will use the proposed methodology to provide each covered entity with a preliminary 2011 fee calculation. Comments are due 6/2/11. Information from the IRS, including the guidance can be found here: IRS Information.
11/24 CMS issued a final rule that revises Medicare hospital outpatient prospective payment system (OPPS) to implement applicable statutory requirements and certain provisions of the ACA. Comments are due 3/5/11. For additional information, please see the Federal Register notice at: Federal Register Notice.
11/22 CMS issued a proposed rule regarding revisions to the Medicare Advantage program and Prescription Drug Benefit Program to implement certain ACA provisions. Comments are due 1/21/11. For additional information, please see the Federal Register notice: Federal Register Notice.
Note that the guidance listed in this section dates back to November 22, 2010. Prior guidance can be viewed at www.healthcare.gov. 
