In This Issue:

- Minimum Essential Coverage

..HHS Proposed Rule

- Shared Responsibility Payments and Exemptions

..HHS Proposed Rule

..IRS Proposed Rule

..IRS Final Rule

- Essential Health Benefits

..HHS Final Rule

- The Individual Mandate’s Impact on Health Care Providers

- Moving Forward

- Excerpt from Minimum Essential Coverage:

The ACA defines minimum essential coverage as: coverage under a specified government sponsored program; coverage under an eligible employer-sponsored plan; coverage under a health plan offered in the individual market within a State; coverage under a grandfathered health plan; or other health benefits coverage that the Secretaries of HHS and the Department of Treasury recognize.

Please see full Alert below for more information.

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