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TREAS/IRS RIN: 1545-BN44 Publication ID: Fall 2016 
Title: ●Expatriate Health Plans, Expatriate Health Plan Issuers and Qualified Expatriates; Excepted Benefits; Annual and Lifetime Limits; and Short-Term Limited Duration Insurance 

This document contains proposed regulations on the rules for expatriate health plans, expatriate health Plan issuers and qualified expatriates under the Expatriate Health Coverage Clarification Act of 2014 (ECHCCA). This document also includes proposed conforming amendments to certain regulations to implement the provisions of the EHCCA. Further, this document proposes standards for travel insurance and supplemental health insurance coverage to be considered excepted benefits and revisions to the definition of short-term limited duration insurance for purposed of the exclusion from the definition of individual health insurance coverage. These proposed regulations affect expatriated with health coverage under expatriate health plans and sponsors, issuers, and administrators of expatriate health plans, plan sponsors of and individuals with travel insurance, and supplemental health insurance coverage, and individuals with short-term limited duration insurance. In addition, this document proposes to amend a reference in the final regulations relating to prohibitions on lifetime and annual limits and provides a notice requirement for hospital indemnity and fixed indemnity insurance in the group health insurance market that are excepted benefits.

Agency: Department of the Treasury(TREAS)  Priority: Routine and Frequent 
RIN Status: First time published in the Unified Agenda Agenda Stage of Rulemaking: Proposed Rule Stage 
Major: Undetermined  Unfunded Mandates: No 
CFR Citation: 26 CFR 1.5000A    26 CFR 46.4377    26 CFR 1.6055    26 CFR 1.6056    26 CFR 54.9801    26 CFR 54.9815    26 CFR 54.9831    26 CFR 54.9833    26 CFR 57.2   
Legal Authority: 26 U.S.C. 7805   
Legal Deadline:  None
Action Date FR Cite
NPRM  12/00/2016 
Additional Information: REG-135702-15 (NPRM) Drafting attorney: R. Lisa Mojiri-Azad (202) 317-5500 Reviewer attorney: Kevin Knopf (202) 317-5500 Treasury attorneys: Carol Weiser (202) 622-0869 and Christa Bierma (202) 622-2329 CC:TEGE
Regulatory Flexibility Analysis Required: No  Government Levels Affected: Undetermined 
Federalism: Undetermined 
Included in the Regulatory Plan: No 
International Impacts: This regulatory action will be likely to have international trade and investment effects, or otherwise be of international interest.
RIN Data Printed in the FR: No 
Agency Contact:
R. Lisa Mojiri-Azad
Senior Technician Reviewer
Department of the Treasury
Internal Revenue Service
1111 Constitution Avenue NW.,
Washington, DC 20224
Phone:202 622-6060