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TREAS/IRS RIN: 1545-BL90 Publication ID: Spring 2014 
Title: ●Excepted Benefits--EAPs and Wraparound Coverage 
Abstract: These proposed rules amend the regulations regarding excepted benefits as amended by the Health Insurance Portability and Accountability Act (HIPAA), Public Law 104-191, and the Patient Protection and Affordable Care Act, Public Law 111-148. 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: Undetermined 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 USC 7805    26 USC 9832   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/24/2013  78 FR 77632   
NPRM Comment Period End  02/24/2014 
Analyzing Comments  05/00/2014 
Additional Information: REG-143172-13 Drafting attorney: Karen B. Levin (202) 317-5474 Reviewing attorney: Russell E. Weinheimer (702) 868-5170 Treasury attorney: Rachel Levy (202) 622-1868 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Karen B. Levin
Attorney-Advisor (Tax)
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-4574
Fax:855 592-9846
Email: karen.b.levin@irscounsel.treas.gov