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TREAS/IRS RIN: 1545-BN14 Publication ID: Fall 2016 
Title: Guidance on Expatriate Health Plans, Qualified Expatriates, and Expatriate Health Plan Issuers  
Abstract:

On December 16, 2014, Congress enacted the Expatriate Health Coverage Clarification Act to provide special rules under the Affordable Care Act (ACA) for expatriate health plans (EHPs), employers with respect to EHPs, and health insurance issuers with respect to coverage offered under EHPs. These proposed regulations provide guidance with respect to the provisions of the Expatriate Health Coverage Clarification Act.

 
Agency: Department of the Treasury(TREAS)  Priority: Substantive, Nonsignificant 
RIN Status: Previously published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: No  Unfunded Mandates: No 
CFR Citation: Not Yet Determined     (To search for a specific CFR, visit the Code of Federal Regulations.)
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Timetable:
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-135702-15 Drafting attorney: Lisa Mojiri-Azad (202) 317-5500 Reviewing attorney: Kevin Knopf (202) 317-5500 Treasury attorney: CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: None 
Small Entities Affected: No  Federalism: No 
Included in the Regulatory Plan: No 
RIN Data Printed in the FR: No 
Agency Contact:
Kevin Knopf
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 317-5500
Fax:855 592-9846
Email: kevin.knopf@irscounsel.treas.gov