Group health plans that provide major medical coverage will be
assessed a "transitional reinsurance fee" for 2014, 2015
and 2016. The fee is $63 per participant per year for 2014, $44 per
participant per year for 2015 and still to be set for 2016.
Participant counts are based on the first nine months of each year
must be submitted to HHS by November 15, 2014, 2015, and 2016.
Plans that provide "excepted" benefits (e.g. EAPs, or
stand-alone dental or vision plans) are exempt, as are so-called
"skinny" plans that do not provide "minimum
value." (Generally, "minimum value" means that the
plan's share of the total cost of plan benefits is at least
60%.) Additionally for 2015 and 2016 only, self-insured plans that
are also self-administered (generally large multiemployer plans)
are exempt from the fee.
