1545-BN14 201610 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Guidance on Expatriate Health Plans, Qualified Expatriates, and Expatriate Health Plan Issuers

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.

]]> Substantive, Nonsignificant Previously Published in The Unified Agenda Proposed Rule Stage No No Not Yet Determined 26 U.S.C. 7805 No NPRM 12/00/2016 REG-135702-15 Drafting attorney: Lisa Mojiri-Azad (202) 317-5500 Reviewing attorney: Kevin Knopf (202) 317-5500 Treasury attorney: CC:TEGE No No None No No No No Kevin Knopf Senior Technician Reviewer 1545 Internal Revenue Service IRS 202 317-5500 855 592-9846 kevin.knopf@irscounsel.treas.gov 1111 Constitution Avenue NW., Washington DC 20224