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ARTICLE · 06 FEBRUARY 2013

New ACA Regulations Address Minimum Essential Coverage And Exemptions

McDermott Will & Emery
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The U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) released on January 30, 2013, two proposed rules and a final rule relating to the Affordable Care Act’s (ACA) requirement that individuals maintain "minimum essential coverage" (MEC) or be subject to a "shared responsibility" payment.

United StatesEmployment and HR
Anne Hance
Anne Hance
Amy Gordon
Amy Gordon
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The U.S. Department of Health and Human Services (HHS) and the Internal Revenue Service (IRS) released on January 30, 2013, two proposed rules and a final rule relating to the Affordable Care Act's (ACA) requirement that individuals maintain "minimum essential coverage" (MEC) or be subject to a "shared responsibility" payment.

  • IRS Final Rule: The IRS issued final regulations in May 2012 addressing eligibility for the health insurance premium tax credit, which is available to certain low-income individuals purchasing a qualified health plan on a health insurance exchange.  The January 30, 2013 final rule supplements these regulations by finalizing the requirement that "affordability" of coverage available for the employee under an employer-sponsored group health plan is determined based on self-only coverage (and not family coverage).

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