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HHS/CMS RIN: 0938-AS16 Publication ID: Spring 2014 
Title: ●Amendments to Excepted Benefits (CMS-9946-F) 
Abstract: This final rule implements limited excepted benefits under the Employee Retirement Income Security Act of 1974, the Internal Revenue Code, and the Public Health Service Act, as amended by the Affordable Care Act. Excepted benefits are generally exempt from the health reform requirements of those laws. The types of limited excepted benefits addressed by the rule include limited scope vision or dental benefits, and benefits for long-term care, nursing home care, home health care, or community based care. The rule would be effective for plan years starting in 2015 and describes the circumstances under which employers would be permitted to provide wraparound coverage in the form of excepted benefits (limited wraparound coverage) without disqualifying an employee from eligibility for premium tax credits and cost-sharing reductions. 
Agency: Department of Health and Human Services(HHS)  Priority: Other Significant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: 45 CFR 146   
Legal Authority: PL 11-148    PHS Act, secs 2702 to 2705, 2711 to 2723, 2791, and 2792   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/24/2013  78 FR 77632   
NPRM Comment Period End  02/24/2014 
Analyzing Comments  05/00/2014 
Regulatory Flexibility Analysis Required: No  Government Levels Affected: State 
Small Entities Affected: Businesses  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Related Agencies: Joint: DOL, TREAS/IRS; 
Agency Contact:
Jacob Ackerman
Health Insurance Specialist
Department of Health and Human Services
Centers for Medicare & Medicaid Services
Center for Consumer Information and Insurance Oversight, Mail Stop 733H.02, 7500 Security Boulevard,
Baltimore, MD 21244
Phone:301 492-4179

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