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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DISCLAIMER: Because of the generality of this update, the information provided herein may not be applicable in all situations and should not be acted upon without specific legal advice based on particular situations.

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