1545-BQ28 202310 The Regulatory Plan and the Unified Agenda of Federal Regulatory and Deregulatory Actions 1545 Internal Revenue Service IRS 1500 Department of the Treasury TREAS Short-Term, Limited-Duration Insurance; Independent, Non coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance

This rule sets forth proposed regulations that would amend the definition of short-term, limited-duration insurance, which is excluded from the definition of individual health insurance coverage under the Public Health Service Act. This rule also sets forth proposed amendments to the requirements for hospital indemnity or other fixed indemnity insurance to be considered an excepted benefit in the group and individual health insurance markets. This rule further sets forth proposed amendments to clarify the tax treatment of certain benefit payments in fixed amounts received under employer-provided accident and health plans. Finally, this rule solicits comments regarding coverage only for a specified disease or illness that qualifies as excepted benefits, and comments regarding level-funded plan arrangements.

]]> Other Significant Previously Published in The Unified Agenda Final Rule Stage Yes No 26 CFR 54.9801-2 26 CFR 1.105-2 26 U.S.C. 7805 Pub. L. 111-148 Title I No NPRM 07/12/2023 88 FR 44596 NPRM Comment Period End 09/11/2023 Final Action 04/00/2024 REG-120730-21 (NPRM) Drafter attorney: Jason Sandoval (202) 317-5500 Reviewer: Kevin Knopf (202) 317-5500 Treasury attorney: Matt Litton (771) 215-0949 CC:EEE No Federal No No No No 1210-AC12 Related to 0938-AE67 Related to 1210 Employee Benefits Security Administration EBSA Joint 0938 Centers for Medicare & Medicaid Services CMS Joint Jason Sandoval General Attorney 1545 Internal Revenue Service IRS 202 317-5500 jason.e.sandoval@irscounsel.treas.gov 1111 Constitution Avenue NW, Room 5712, Washington DC 20224