1545-BL90 201410 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Excepted Benefits--EAPs and Wraparound Coverage

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Completed Actions No No 26 CFR 54 26 USC 7805 26 USC 9832 No NPRM 12/24/2013 78 FR 77632 NPRM Comment Period End 02/24/2014 Completed by TD 9697 10/01/2014 79 FR 59130 REG-143172-13 Drafting attorney: Karen B. Levin (202) 317-5474 Reviewing attorney: Kevin Knopf (202) 317- 4580 Treasury attorney: Rachel Levy (202) 622-1868 CC:TEGE No None No No No Karen Levin B. Attorney-Advisor (Tax) 1545 Internal Revenue Service IRS 202 317-4574 855 592-9846 karen.b.levin@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224