| Congress Enacts New COBRA Subsidy Provisions |
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On Saturday, December 19, the United States Senate approved legislation extending certain provisions of the American Recovery and Reinvestment Act of 2009 related to the COBRA continuation coverage subsidy. This legislation has already been approved by the House of Representatives and is now on its way to the White House for President Obama's signature.
Key provisions include:
- A change in the end date of eligibility for the COBRA ARRA subsidy from December 31, 2009 to February 28, 2010 (a two-month extension)
- Expanding the ARRA premium subsidy to 15 months (an increase from the nine-month period under the original provisions)
Click here to read all of the important changes regarding COBRA continuation coverage under ARRA. |
| Employees Must Obtain Proof of Health Care Coverage When Filing MA Tax Returns |
 Massachusetts health care reform law requires most residents age 18 and older to have health coverage that meets minimum creditable coverage (MCC) standards set by the Commonwealth Health Insurance Connector Authority. Residents whose coverage does not meet this standard may face tax penalties. Insurance carriers will be mailing the 2009 1099-HC forms to their subscribers by January 31, 2010.
If the subscriber was insured through the same carrier for all 12 months of the tax year, the "Full Year Coverage" box on the 1099- HC form will be checked off. If a subscriber was insured through more than one insurance carrier during the 2009 tax year, they will receive a separate 1099-HC from that carrier.
Individuals will be required to include the information from their 2009 1099-HC form on their annual Massachusetts state income tax filing statement, provided by the Massachusetts Department of revenue (DOR). |
| Reminder to Massachusetts Employers Renewing Health Plans in 2010 |
| Massachusetts employers of 11 or more FTE employees must obtain a signed Health Insurance Responsibility Disclosure (HIRD) from employees who decline to participate in an employer sponsored health insurance plan and/or have declined to participate in the "Section 125 Cafeteria Plan" pre-tax purchasing arrangement. The employer must retain the signed Employee HIRD for a period of three years. The 2010 HIRD is now available on-line at the MA Health Connector website. For a copy of the 2010 HIRD form, please click here. |
