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	<title>The Horton Group Blog</title>
	<atom:link href="http://www.hortongroupblog.com/feed/" rel="self" type="application/rss+xml" />
	<link>http://www.hortongroupblog.com</link>
	<description>Insurance &#124; Risk Management &#124; Employee Benefits</description>
	<lastBuildDate>Wed, 15 May 2013 03:06:36 +0000</lastBuildDate>
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		<title>New Health Care Reform Tools</title>
		<link>http://www.hortongroupblog.com/new-health-care-reform-tools/</link>
		<comments>http://www.hortongroupblog.com/new-health-care-reform-tools/#comments</comments>
		<pubDate>Wed, 15 May 2013 02:41:57 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Large Employer]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Small Employer]]></category>
		<category><![CDATA[calculator]]></category>
		<category><![CDATA[health care coverage]]></category>
		<category><![CDATA[hours of service]]></category>
		<category><![CDATA[new health care]]></category>
		<category><![CDATA[part time]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=864</guid>
		<description><![CDATA[The Horton Group, Inc.  is pleased to announce the addition of two new health care reform compliance tools to its library of resources. As you may know, beginning in 2014, employers with 50 or more full-time equivalent employees may be subject to a penalty tax if they do not offer health care coverage to all full-time employees (and their dependents). These employers may also be subject to a penalty if they offer coverage that is unaffordable or does not provide minimum value. The employer penalty rules are complex and can be difficult to navigate. The Horton Group, Inc. ’s new]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/new-health-care-reform-tools/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Model COBRA Election Notice Updated for ACA Changes</title>
		<link>http://www.hortongroupblog.com/model-cobra-election-notice-updated-for-aca-changes/</link>
		<comments>http://www.hortongroupblog.com/model-cobra-election-notice-updated-for-aca-changes/#comments</comments>
		<pubDate>Wed, 15 May 2013 02:39:15 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Cobra]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Model Notices]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[cobra coverage]]></category>
		<category><![CDATA[coverage provisions]]></category>
		<category><![CDATA[health insurance options]]></category>
		<category><![CDATA[insurance marketplaces]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=862</guid>
		<description><![CDATA[Many provisions of the Affordable Care Act (ACA) that become effective beginning in 2014 are designed to expand access to affordable health coverage. Beginning Jan. 1, 2014, individuals and employees of small businesses will have access to health coverage through ACA’s health insurance exchanges (Exchanges). According to the Department of Labor (DOL), the Exchanges will create competitive health insurance marketplaces where consumers can go to find and compare private health insurance options. On May 8, 2013, the DOL issued Technical Release 2013-02. This Technical Release provides an updated model election notice for group health plans for purposes of the continuation]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/model-cobra-election-notice-updated-for-aca-changes/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Small Business Health Options Program (SHOP) and Multi-state Plans</title>
		<link>http://www.hortongroupblog.com/small-business-health-options-program-shop-and-multi-state-plans/</link>
		<comments>http://www.hortongroupblog.com/small-business-health-options-program-shop-and-multi-state-plans/#comments</comments>
		<pubDate>Tue, 14 May 2013 15:35:33 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[SHOP Exchange]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[eligible employee]]></category>
		<category><![CDATA[exchange service]]></category>
		<category><![CDATA[health and human services]]></category>
		<category><![CDATA[options program]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=859</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) requires online competitive marketplaces, or Exchanges, to be available in each state for individuals and small businesses to purchase health insurance coverage. The first open enrollment period for plans offered through ACA’s Exchanges will begin on Oct. 1, 2013, for coverage starting Jan. 1, 2014. Both state-operated Exchanges and the federally facilitated Exchange (FF Exchange) must include a Small Business Health Options Program (SHOP) component for small businesses to purchase health insurance coverage for their employees. According to the Department of Health and Human Services (HHS), SHOPs will allow small employers to]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/small-business-health-options-program-shop-and-multi-state-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>DOL Issues Model Exchange Notice and Sets Compliance Deadline</title>
		<link>http://www.hortongroupblog.com/dol-issues-model-exchange-notice-and-sets-compliance-deadline/</link>
		<comments>http://www.hortongroupblog.com/dol-issues-model-exchange-notice-and-sets-compliance-deadline/#comments</comments>
		<pubDate>Thu, 09 May 2013 23:12:08 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Cobra]]></category>
		<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[adequate time]]></category>
		<category><![CDATA[compliance deadline]]></category>
		<category><![CDATA[election notice]]></category>
		<category><![CDATA[FLSA]]></category>
		<category><![CDATA[interstate commerce]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=855</guid>
		<description><![CDATA[Beginning Jan. 1, 2014, individuals and employees of small businesses will have access to insurance coverage through the Affordable Care Act’s (ACA) health insurance exchanges (Exchanges). Open enrollment under the Exchanges will begin on Oct. 1, 2013. ACA requires employers to provide all new hires and current employees with a written notice about ACA’s Exchanges. This requirement is found in Section 18B of the Fair Labor Standards Act (FLSA). On May 8, 2013, the Department of Labor (DOL) released Technical Release 2013-02 to provide temporary guidance on the Exchange notice requirement. This temporary guidance will remain in effect until the]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/dol-issues-model-exchange-notice-and-sets-compliance-deadline/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Proposed Rule Released on Minimum Value and Affordability</title>
		<link>http://www.hortongroupblog.com/proposed-rule-released-on-minimum-value-and-affordability/</link>
		<comments>http://www.hortongroupblog.com/proposed-rule-released-on-minimum-value-and-affordability/#comments</comments>
		<pubDate>Sat, 04 May 2013 23:56:58 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Affordability]]></category>
		<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[Health Care Tax Credit]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Minimum Value]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[affordability]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[health savings accounts]]></category>
		<category><![CDATA[internal revenue service]]></category>
		<category><![CDATA[safe harbors]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=852</guid>
		<description><![CDATA[On May 3, 2013, the Internal Revenue Service (IRS) released a proposed rule on the minimum value and affordability rules under the Affordable Care Act (ACA). In this proposed rule, the IRS provides guidance on determining whether health coverage under an employer-sponsored plan is affordable and provides minimum value for purposes of determining the employer “pay or play” penalties. In particular, the proposed regulation: Explains how to calculate minimum value (MV); Outlines special rules for determining how health reimbursement arrangements (HRAs), health savings accounts (HSAs) and wellness program incentives are counted in determining MV and affordability; and Provides new safe]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/proposed-rule-released-on-minimum-value-and-affordability/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Opt-Out Election for Self-Funded, Non-Federal Governmental Plans</title>
		<link>http://www.hortongroupblog.com/opt-out-election-for-self-funded-non-federal-governmental-plans/</link>
		<comments>http://www.hortongroupblog.com/opt-out-election-for-self-funded-non-federal-governmental-plans/#comments</comments>
		<pubDate>Fri, 03 May 2013 01:38:39 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employee Benefits]]></category>
		<category><![CDATA[Self Funded]]></category>
		<category><![CDATA[condition exclusions]]></category>
		<category><![CDATA[genetic information nondiscrimination act]]></category>
		<category><![CDATA[horton group]]></category>
		<category><![CDATA[mastectomies]]></category>
		<category><![CDATA[reconstructive surgery]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=848</guid>
		<description><![CDATA[Sponsors of self-funded, non-federal governmental plans may opt out of complying with certain benefit mandates, such as the parity requirements for mental health and substance use disorder benefits. The health care reform law narrowed the scope of the opt-out election for these plans. To address the health care reform change, the Department of Health and Human Services (HHS) provided procedures and model election materials for sponsors of self-funded, non-federal governmental plans to use to opt out of certain federal benefit mandates. This The Horton Group, Inc.  Legislative Brief provides a brief overview of the opt-out election available to sponsors of]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/opt-out-election-for-self-funded-non-federal-governmental-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Year Two Template for Summary of Benefits and Coverage</title>
		<link>http://www.hortongroupblog.com/year-two-template-for-summary-of-benefits-and-coverage/</link>
		<comments>http://www.hortongroupblog.com/year-two-template-for-summary-of-benefits-and-coverage/#comments</comments>
		<pubDate>Fri, 03 May 2013 01:09:37 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>
		<category><![CDATA[applicability]]></category>
		<category><![CDATA[beneficiaries]]></category>
		<category><![CDATA[health insurance issuers]]></category>
		<category><![CDATA[participants]]></category>
		<category><![CDATA[Templates]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=838</guid>
		<description><![CDATA[The health care reform law requires health plans and health insurance issuers to provide participants and beneficiaries with a summary of benefits and coverage (SBC). This document contains the final template for the SBC for use in the second year of applicability that was provided by the Departments of Health and Human Services, Labor and Treasury on April 23, 2013. Related Posts: Additional FAQs Released on Summary of Benefits and Coverage HealthCare Reform: Timeline]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/year-two-template-for-summary-of-benefits-and-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FAQs on Annual Limits, Nondiscrimination, Clinical Trials &amp; Transparency Reporting</title>
		<link>http://www.hortongroupblog.com/faqs-on-annual-limits-nondiscrimination-clinical-trials-transparency-reporting/</link>
		<comments>http://www.hortongroupblog.com/faqs-on-annual-limits-nondiscrimination-clinical-trials-transparency-reporting/#comments</comments>
		<pubDate>Fri, 03 May 2013 00:42:35 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Annual Limits]]></category>
		<category><![CDATA[Clinical Trials]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Plan Design and Coverage Issues: Prior to 2014]]></category>
		<category><![CDATA[Qualified Health Plans (QHP)]]></category>
		<category><![CDATA[dollar value]]></category>
		<category><![CDATA[essential health]]></category>
		<category><![CDATA[group health plans]]></category>
		<category><![CDATA[health benefits]]></category>
		<category><![CDATA[public health service]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=831</guid>
		<description><![CDATA[The Departments of Labor, Health and Human Services (HHS) and the Treasury (Departments) have issued multiple sets of Frequently Asked Questions (FAQs) to help with the implementation of the Affordable Care Act, or ACA. On April 29, 2013, the Departments issued a set of FAQs (Part XV) to address the following ACA topics: Annual limit waiver expiration date based on a change to a plan or policy year; Provider nondiscrimination; Coverage for individuals participating in approved clinical trials; and Transparency reporting. This Legislative Brief contains the Departments’ ACA FAQs – Part XV. Annual Limit Waiver Expiration Date based on a]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/faqs-on-annual-limits-nondiscrimination-clinical-trials-transparency-reporting/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Role of Agents, Brokers and Web-brokers in Exchanges</title>
		<link>http://www.hortongroupblog.com/role-of-agents-brokers-and-web-brokers-in-exchanges/</link>
		<comments>http://www.hortongroupblog.com/role-of-agents-brokers-and-web-brokers-in-exchanges/#comments</comments>
		<pubDate>Fri, 03 May 2013 00:37:36 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Qualified Health Plans (QHP)]]></category>
		<category><![CDATA[SHOP Exchange]]></category>
		<category><![CDATA[critical role]]></category>
		<category><![CDATA[eligibility determinations]]></category>
		<category><![CDATA[health plans]]></category>
		<category><![CDATA[qualified health]]></category>
		<category><![CDATA[state partnership]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=828</guid>
		<description><![CDATA[The Affordable Care Act (ACA) calls for the creation of state-based competitive marketplaces, known as Affordable Health Insurance Exchanges (Exchanges), for individuals and small businesses to purchase private health insurance. ACA requires the Exchanges to become operational in 2014, with enrollment beginning Oct. 1, 2013. Agents and brokers, including web-brokers, will play a role in educating consumers about Exchanges and insurance affordability programs and in helping consumers receive eligibility determinations, compare plans and enroll in coverage. In particular, agents and brokers will play a critical role in helping qualified employers and employees enroll in coverage through the Small Business Health]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/role-of-agents-brokers-and-web-brokers-in-exchanges/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>ACA Mandates – Different Measures of Affordability</title>
		<link>http://www.hortongroupblog.com/aca-mandates-different-measures-of-affordability/</link>
		<comments>http://www.hortongroupblog.com/aca-mandates-different-measures-of-affordability/#comments</comments>
		<pubDate>Tue, 30 Apr 2013 00:44:20 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Affordability Exemption]]></category>
		<category><![CDATA[Eligibility for Tax Credit]]></category>
		<category><![CDATA[Employer Shared Responsibility Penalty]]></category>
		<category><![CDATA[Premium Tax Credit]]></category>
		<category><![CDATA[Premium Tax Credits]]></category>
		<category><![CDATA[Safe Harbor]]></category>
		<category><![CDATA[Shared Responsibility]]></category>
		<category><![CDATA[federal poverty level]]></category>
		<category><![CDATA[health insurance coverage]]></category>
		<category><![CDATA[health plan]]></category>
		<category><![CDATA[income individuals]]></category>
		<category><![CDATA[time employees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=834</guid>
		<description><![CDATA[Several key reforms under the Affordable Care Act (ACA) measure the affordability of employer-sponsored health coverage. Effective for 2014, the affordability of an employer’s health plan may be assessed in the following three contexts: The shared responsibility penalty for large employers; The premium tax credit for low-income individuals to purchase health coverage through an ACA Exchange; and The tax penalty imposed on individuals who fail to obtain health insurance coverage, or the individual mandate. Although all of these ACA mandates involve an affordability determination, the test for affordability varies for each provision. This Legislative Brief summarizes the different measures of]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/aca-mandates-different-measures-of-affordability/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Steps for the Final HIPAA Rule</title>
		<link>http://www.hortongroupblog.com/compliance-steps-for-the-final-hipaa-rule/</link>
		<comments>http://www.hortongroupblog.com/compliance-steps-for-the-final-hipaa-rule/#comments</comments>
		<pubDate>Mon, 29 Apr 2013 01:17:11 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Insurance]]></category>
		<category><![CDATA[clinical health]]></category>
		<category><![CDATA[health and human services]]></category>
		<category><![CDATA[health information technology]]></category>
		<category><![CDATA[HIPAA]]></category>
		<category><![CDATA[rule 3a]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=845</guid>
		<description><![CDATA[On Jan. 25, 2013, the Department of Health and Human Services (HHS) issued a final rule under HIPAA’s administrative simplification provisions. The final rule updates HIPAA’s privacy, security, enforcement and breach notification requirements, and includes changes required by the Health Information Technology for Economic and Clinical Health Act (HITECH Act). This Legislative Brief provides an overview of key changes made by the final HIPAA rule and outlines compliance steps for health plans. overview The final HIPAA rule creates new requirements for health plans and their business associates. To highlight important changes, the final rule: Makes business associates directly liable for]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-steps-for-the-final-hipaa-rule/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Additional FAQs Released on Summary of Benefits and Coverage</title>
		<link>http://www.hortongroupblog.com/additional-faqs-released-on-summary-of-benefits-and-coverage/</link>
		<comments>http://www.hortongroupblog.com/additional-faqs-released-on-summary-of-benefits-and-coverage/#comments</comments>
		<pubDate>Mon, 29 Apr 2013 01:03:14 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Minimum Value]]></category>
		<category><![CDATA[Safe Harbor]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[disclosure requirements]]></category>
		<category><![CDATA[health insurance]]></category>
		<category><![CDATA[health insurance issuers]]></category>
		<category><![CDATA[horton group]]></category>
		<category><![CDATA[Minimum Essential Coverage]]></category>
		<category><![CDATA[Part XIV]]></category>
		<category><![CDATA[safe harbor]]></category>
		<category><![CDATA[SBC]]></category>
		<category><![CDATA[summary of benefits & coverage]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=816</guid>
		<description><![CDATA[The Affordable Care Act (ACA) requires health plans and health insurance issuers to provide a summary of benefits and coverage (SBC) to applicants and enrollees. The SBC is intended to be a short, simple explanation about the health plan’s benefits and coverage than can help consumers more easily compare plan options.   On April 23, 2013, the Departments of Labor (DOL), Health and Human Services (HHS) and the Treasury (Departments) issued Frequently Asked Questions (FAQs Part XIV) on the SBC requirement for the second year of its applicability. This guidance has been provided in addition to the final regulations issued]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/additional-faqs-released-on-summary-of-benefits-and-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>2014 Compliance Checklist</title>
		<link>http://www.hortongroupblog.com/2014-compliance-checklist/</link>
		<comments>http://www.hortongroupblog.com/2014-compliance-checklist/#comments</comments>
		<pubDate>Tue, 23 Apr 2013 02:28:11 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[90-day Waiting Period]]></category>
		<category><![CDATA[Annual Limits]]></category>
		<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[Cost-sharing Reductions]]></category>
		<category><![CDATA[Employer Obligations]]></category>
		<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[Excessive Waiting Periods]]></category>
		<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Limits on Cost-sharing]]></category>
		<category><![CDATA[Minimum Value]]></category>
		<category><![CDATA[Notice of Exchange]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Plan Design and Coverage Issues: 2014 and Beyond]]></category>
		<category><![CDATA[Pre-existing Conditions]]></category>
		<category><![CDATA[SHOP Exchange]]></category>
		<category><![CDATA[Statement of Grandfathered Status]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[design changes]]></category>
		<category><![CDATA[health coverage]]></category>
		<category><![CDATA[health plan]]></category>
		<category><![CDATA[reinsurance]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=810</guid>
		<description><![CDATA[The Affordable Care Act (ACA), which was signed into law in March 2010, put in place comprehensive health coverage reforms with effective dates spread out over a period of four years and beyond. Some of ACA’s reforms are already in effect for employers and their group health plans, such as the Form W-2 reporting requirement for large employers and the requirement for non-grandfathered health plans to cover certain preventive care services without cost-sharing. Many of ACA’s key reforms will become effective in 2014. Key ACA reforms that will affect employers in 2014 include health plan design changes, increased wellness program]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/2014-compliance-checklist/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Early Renewals Offered to Small Employers</title>
		<link>http://www.hortongroupblog.com/early-renewals-offered-to-small-employers/</link>
		<comments>http://www.hortongroupblog.com/early-renewals-offered-to-small-employers/#comments</comments>
		<pubDate>Tue, 23 Apr 2013 01:56:13 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Cost-sharing Reductions]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Limits on Cost-sharing]]></category>
		<category><![CDATA[Pre-existing Conditions]]></category>
		<category><![CDATA[Small Employer]]></category>
		<category><![CDATA[group health plans]]></category>
		<category><![CDATA[health benefits]]></category>
		<category><![CDATA[health coverage]]></category>
		<category><![CDATA[health insurance premiums]]></category>
		<category><![CDATA[tobacco use]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=807</guid>
		<description><![CDATA[To help mitigate the impact of the Affordable Care Act (ACA) on health insurance premiums, some health insurance issuers in the small group market have been encouraging small employers to renew their coverage early for 2014.  The early renewal option offers small employers the option to renew their coverage in late 2013 instead of waiting to renew until their 2014 policy anniversary dates. This Legislative Brief describes the options offered by certain issuers and outlines legal concerns that employers should keep in mind when considering these options. As with past renewals, small employers that renew early will likely see a]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/early-renewals-offered-to-small-employers/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Proposed Rule on Exchange Navigator Programs</title>
		<link>http://www.hortongroupblog.com/proposed-rule-on-exchange-navigator-programs/</link>
		<comments>http://www.hortongroupblog.com/proposed-rule-on-exchange-navigator-programs/#comments</comments>
		<pubDate>Fri, 05 Apr 2013 22:11:36 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Navigators]]></category>
		<category><![CDATA[Non-Navigator]]></category>
		<category><![CDATA[consumer assistance]]></category>
		<category><![CDATA[Healthcare Exchange]]></category>
		<category><![CDATA[Navigator]]></category>
		<category><![CDATA[person assistance]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=776</guid>
		<description><![CDATA[The Affordable Care Act (ACA) calls for the creation of state-based competitive marketplaces, known as Affordable Health Insurance Exchanges (Exchanges), for individuals and small businesses to purchase private health insurance. The ACA requires the Exchanges to become operational in 2014, with enrollment beginning Oct. 1, 2013. To help consumers use the Exchanges and review insurance options, the ACA requires each Exchange to establish a Navigator program. Navigators are organizations that will provide unbiased information to consumers about health insurance, the Exchange, qualified health plans (QHPs) and public programs including Medicaid and the Children’s Health Insurance Program (CHIP). In addition to]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/proposed-rule-on-exchange-navigator-programs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HHS Plans to Delay Key Aspect of SHOP Exchanges</title>
		<link>http://www.hortongroupblog.com/hhs-plans-to-delay-key-aspect-of-shop-exchanges/</link>
		<comments>http://www.hortongroupblog.com/hhs-plans-to-delay-key-aspect-of-shop-exchanges/#comments</comments>
		<pubDate>Thu, 04 Apr 2013 23:33:19 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Qualified Health Plans (QHP)]]></category>
		<category><![CDATA[SHOP Exchange]]></category>
		<category><![CDATA[health insurance]]></category>
		<category><![CDATA[health options]]></category>
		<category><![CDATA[health plans]]></category>
		<category><![CDATA[marketplaces]]></category>
		<category><![CDATA[options program]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=803</guid>
		<description><![CDATA[Beginning in 2014, individuals and small employers will be able to purchase health insurance through online competitive marketplaces, or Exchanges. The Affordable Care Act (ACA) requires each state that chooses to operate an Exchange to also establish a Small Business Health Options Program (SHOP) Exchange. The SHOP Exchange is intended to assist eligible small employers in providing health insurance for their employees. HHS will establish and operate a federally-facilitated Exchange (FFE) in each state that does not establish its own Exchange. The FFE will include both individual market and SHOP components. Small employers with up to 100 employees will be]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/hhs-plans-to-delay-key-aspect-of-shop-exchanges/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Exchange Health Insurance Subsidies</title>
		<link>http://www.hortongroupblog.com/exchange-health-insurance-subsidies/</link>
		<comments>http://www.hortongroupblog.com/exchange-health-insurance-subsidies/#comments</comments>
		<pubDate>Thu, 04 Apr 2013 23:26:24 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Affordability Determination]]></category>
		<category><![CDATA[Cost-sharing Reductions]]></category>
		<category><![CDATA[Health Care Tax Credit]]></category>
		<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Minimum Value]]></category>
		<category><![CDATA[Premium Tax Credits]]></category>
		<category><![CDATA[Qualified Health Plans (QHP)]]></category>
		<category><![CDATA[federal health insurance]]></category>
		<category><![CDATA[incomes]]></category>
		<category><![CDATA[private health insurance]]></category>
		<category><![CDATA[purchase health insurance]]></category>
		<category><![CDATA[tax credits]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=799</guid>
		<description><![CDATA[The Affordable Care Act (ACA) calls for the creation of state-based competitive marketplaces, known as Affordable Health Insurance Exchanges (Exchanges), for individuals and small businesses to purchase private health insurance. According to the Department of Health and Human Services (HHS), the Exchanges will allow for direct comparisons of private health insurance options on the basis of price, quality and other factors, and will coordinate eligibility for premium tax credits and other affordability programs. The ACA created health insurance subsidies, in the form of premium tax credits and cost-sharing reductions, to help eligible individuals and families purchase health insurance through an]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/exchange-health-insurance-subsidies/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Draft Individual Exchange Application and Employer Coverage Form</title>
		<link>http://www.hortongroupblog.com/draft-individual-exchange-application-and-employer-coverage-form/</link>
		<comments>http://www.hortongroupblog.com/draft-individual-exchange-application-and-employer-coverage-form/#comments</comments>
		<pubDate>Thu, 04 Apr 2013 23:18:08 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[employer coverage]]></category>
		<category><![CDATA[health and human services]]></category>
		<category><![CDATA[health insurance coverage]]></category>
		<category><![CDATA[qualified health]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=796</guid>
		<description><![CDATA[The Affordable Care Act (ACA) calls for the creation of state-based competitive marketplaces, known as Affordable Health Insurance Exchanges (Exchanges), for individuals and small businesses to purchase private health insurance. ACA requires the Exchanges to become operational in 2014. According to the Department of Health and Human Services (HHS), the Exchanges will allow for direct comparisons of private health insurance options based on price, quality and other factors, and will coordinate eligibility for premium tax credits and other affordability programs. On Jan. 25, 2013, HHS released draft versions of applications that will be used by individuals seeking to enroll in]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/draft-individual-exchange-application-and-employer-coverage-form/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Transition Relief for Expatriate Health Plans</title>
		<link>http://www.hortongroupblog.com/transition-relief-for-expatriate-health-plans/</link>
		<comments>http://www.hortongroupblog.com/transition-relief-for-expatriate-health-plans/#comments</comments>
		<pubDate>Thu, 04 Apr 2013 23:05:48 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[employee retirement income]]></category>
		<category><![CDATA[health care coverage]]></category>
		<category><![CDATA[mental health parity]]></category>
		<category><![CDATA[public health service act]]></category>
		<category><![CDATA[retirement income security]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=789</guid>
		<description><![CDATA[The Affordable Care Act (ACA) includes many changes related to health care coverage. To assist in implementing these changes, the Departments of Labor, Health and Human Services and the Treasury (Departments) have been issuing a series of guidance in the form of frequently asked questions (FAQs). On March 8, 2013, the Departments issued an FAQ that provides transition relief for expatriate health plans with respect to certain ACA provisions. Transition Relief for Expatriate Health Plans For purposes of this temporary transitional relief, an expatriate health plan is an insured group health plan with respect to which enrollment is limited to]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/transition-relief-for-expatriate-health-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FAQs on the Use of Exchanges for Ancillary Insurance Products</title>
		<link>http://www.hortongroupblog.com/faqs-on-the-use-of-exchanges-for-ancillary-insurance-products/</link>
		<comments>http://www.hortongroupblog.com/faqs-on-the-use-of-exchanges-for-ancillary-insurance-products/#comments</comments>
		<pubDate>Thu, 04 Apr 2013 22:53:18 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Qualified Health Plans (QHP)]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[health insurance options]]></category>
		<category><![CDATA[marketplaces]]></category>
		<category><![CDATA[QHP]]></category>
		<category><![CDATA[qualified health plans]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=785</guid>
		<description><![CDATA[The Affordable Care Act (ACA) calls for the creation of state-based competitive marketplaces, known as Affordable Health Insurance Exchanges (Exchanges), for individuals and small businesses to purchase private health insurance. According to the Department of Health and Human Services (HHS), the Exchanges will allow for direct comparisons of private health insurance options based on price, quality and other factors, and will coordinate eligibility for premium tax credits and other affordability programs. ACA requires the Exchanges to become operational in 2014, with enrollment expected to begin on Oct. 1, 2013. On March 29, 2013, the Department of Health and Human Services]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/faqs-on-the-use-of-exchanges-for-ancillary-insurance-products/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>“Cadillac” Tax on High-cost Health Coverage</title>
		<link>http://www.hortongroupblog.com/cadillac-tax-on-high-cost-health-coverage/</link>
		<comments>http://www.hortongroupblog.com/cadillac-tax-on-high-cost-health-coverage/#comments</comments>
		<pubDate>Thu, 04 Apr 2013 22:22:08 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Archer MSAs]]></category>
		<category><![CDATA[Cadillac Tax]]></category>
		<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[Flexible Spending Accounts (FSA)]]></category>
		<category><![CDATA[Health Savings Accounts (HSAs)]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Insurance]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[cadillac]]></category>
		<category><![CDATA[code sections]]></category>
		<category><![CDATA[governmental plans]]></category>
		<category><![CDATA[group health coverage]]></category>
		<category><![CDATA[tax provision]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=779</guid>
		<description><![CDATA[For taxable years beginning in 2018, the Affordable Care Act (ACA) imposes a 40 percent excise tax on high-cost group health coverage. This tax, also known as the “Cadillac tax,” is intended to encourage companies to choose lower-cost health plans for their employees. The Cadillac tax provision, found in Internal Revenue Code (Code) section 49801, taxes the amount, if any, by which the monthly cost of an employee&#8217;s applicable employer-sponsored health coverage exceeds the annual limitation (called the employee’s excess benefit). The amount of the tax for each employee’s coverage will be calculated by the employer and paid by the]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/cadillac-tax-on-high-cost-health-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HIPAA Certificates Required During 2014</title>
		<link>http://www.hortongroupblog.com/hipaa-certificates-required-during-2014/</link>
		<comments>http://www.hortongroupblog.com/hipaa-certificates-required-during-2014/#comments</comments>
		<pubDate>Tue, 02 Apr 2013 02:28:55 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Certificates of Creditable Coverage]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HIPAA]]></category>
		<category><![CDATA[health and human services]]></category>
		<category><![CDATA[issuers]]></category>
		<category><![CDATA[march 21]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=758</guid>
		<description><![CDATA[Effective for plan years beginning on or after Jan. 1, 2014, the Affordable Care Act (ACA) prohibits group health plans and issuers from imposing pre-existing condition exclusions (PCEs) on any enrollees. Currently, ACA prohibits PCEs for enrollees who are under 19 years of age. ACA’s restrictions on PCEs apply to both grandfathered and non-grandfathered plans. HIPAA PCE RESTRICTIONS APPLY UNTIL 2014 Until ACA’s full prohibition on PCEs takes effect in 2014, the HIPAA rules regarding PCEs will continue to apply. HIPAA allows plans and issuers to exclude pre-existing conditions from coverage, but places significant limitations on those exclusions. For example,]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/hipaa-certificates-required-during-2014/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Proposed Guidance Issued on 90-day Waiting Period Limit</title>
		<link>http://www.hortongroupblog.com/proposed-guidance-issued-on-90-day-waiting-period-limit/</link>
		<comments>http://www.hortongroupblog.com/proposed-guidance-issued-on-90-day-waiting-period-limit/#comments</comments>
		<pubDate>Fri, 22 Mar 2013 02:18:36 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[90-day Waiting Period]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[group health plan]]></category>
		<category><![CDATA[guidance]]></category>
		<category><![CDATA[health and human services]]></category>
		<category><![CDATA[treasury]]></category>
		<category><![CDATA[waiting period]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=705</guid>
		<description><![CDATA[For plan years beginning on or after Jan. 1, 2014, the Affordable Care Act (ACA) prohibits group health plans and group health insurance issuers from applying any waiting period that exceeds 90 days. ACA’s 90-day waiting period limit applies to both non-grandfathered and grandfathered group health plans and health insurance coverage. ACA’s 90-day waiting period limit does not require an employer to offer coverage to any particular employee or class of employees, including part-time employees. It only prevents an otherwise eligible employee (or dependent) from having to wait more than 90 days before coverage under a group health plan becomes]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/proposed-guidance-issued-on-90-day-waiting-period-limit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Federal Exchange Requirements for Brokers and Agents</title>
		<link>http://www.hortongroupblog.com/federal-exchange-requirements-for-brokers-and-agents/</link>
		<comments>http://www.hortongroupblog.com/federal-exchange-requirements-for-brokers-and-agents/#comments</comments>
		<pubDate>Thu, 21 Mar 2013 02:39:07 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[consumers]]></category>
		<category><![CDATA[Department of Health and Human Services]]></category>
		<category><![CDATA[district of columbia]]></category>
		<category><![CDATA[federal government]]></category>
		<category><![CDATA[health plans]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=708</guid>
		<description><![CDATA[As part of its key reforms, the Affordable Care Act (ACA) allows each state to establish an insurance exchange (Exchange) to provide an online marketplace for individuals and small employers to purchase health insurance. According to the federal government, the Exchanges will help individuals and eligible employers compare and select qualified health plans (QHPs) that meet benefit design, consumer protection and other standards. Coverage through the Exchanges will become effective on Jan. 1, 2014, with enrollment beginning on Oct. 1, 2013. ACA directs the Department of Health and Human Services (HHS) to establish and operate a federally-facilitated Exchange (FFE) in]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/federal-exchange-requirements-for-brokers-and-agents/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HHS Proposes Delay to Key Aspect of SHOP Exchanges</title>
		<link>http://www.hortongroupblog.com/hhs-proposes-delay-to-key-aspect-of-shop-exchanges/</link>
		<comments>http://www.hortongroupblog.com/hhs-proposes-delay-to-key-aspect-of-shop-exchanges/#comments</comments>
		<pubDate>Wed, 20 Mar 2013 02:57:55 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[SHOP Exchange]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[Department of Health and Human Services]]></category>
		<category><![CDATA[employee choice]]></category>
		<category><![CDATA[individual market]]></category>
		<category><![CDATA[qualified health]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=717</guid>
		<description><![CDATA[Beginning in 2014, individuals and small employers will be able to purchase health insurance through online competitive marketplaces, or Exchanges. The Affordable Care Act (ACA) directs each state that chooses to operate an Exchange to also establish a Small Business Health Options Program (SHOP). According to the Department of Health and Human Services (HHS), the SHOP will assist eligible small employers in providing health insurance for their employees. In addition, ACA directs HHS to establish and operate the federally-facilitated Exchange (FFE) in each state that does not establish its own Exchange. The FFE will include both individual market and SHOP]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/hhs-proposes-delay-to-key-aspect-of-shop-exchanges/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Controlled Group and Affiliated Service Group Rules</title>
		<link>http://www.hortongroupblog.com/controlled-group-and-affiliated-service-group-rules/</link>
		<comments>http://www.hortongroupblog.com/controlled-group-and-affiliated-service-group-rules/#comments</comments>
		<pubDate>Thu, 14 Mar 2013 03:08:14 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Affiliated Service Group]]></category>
		<category><![CDATA[Controlled Groups]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Large Employer]]></category>
		<category><![CDATA[Plan Types]]></category>
		<category><![CDATA[affiliated service]]></category>
		<category><![CDATA[cobra compliance]]></category>
		<category><![CDATA[constructive ownership]]></category>
		<category><![CDATA[controlled groups]]></category>
		<category><![CDATA[corporations]]></category>
		<category><![CDATA[large employer]]></category>
		<category><![CDATA[Management Groups]]></category>
		<category><![CDATA[multiple companies]]></category>
		<category><![CDATA[service group]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=724</guid>
		<description><![CDATA[The Internal Revenue Code (Code) contains controlled group rules and affiliated service group rules that are used to determine if two or more employers must be grouped together and treated as a single employer for certain purposes. To determine their compliance with employee benefit laws, it is important for employers to know whether they are sufficiently linked with one or more businesses to form a controlled group or an affiliated service group. The controlled group and affiliated service group rules apply to many employee benefit requirements, such as nondiscrimination testing and COBRA compliance, in order to discourage employers from setting]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/controlled-group-and-affiliated-service-group-rules/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Filing Whistleblower Complaints Under the Affordable Care Act</title>
		<link>http://www.hortongroupblog.com/filing-whistleblower-complaints-under-the-affordable-care-act/</link>
		<comments>http://www.hortongroupblog.com/filing-whistleblower-complaints-under-the-affordable-care-act/#comments</comments>
		<pubDate>Thu, 14 Mar 2013 03:00:38 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[OSHA]]></category>
		<category><![CDATA[Whistleblower]]></category>
		<category><![CDATA[accountability requirements]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[insurance exchange]]></category>
		<category><![CDATA[retaliation]]></category>
		<category><![CDATA[whistleblower complaints]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=721</guid>
		<description><![CDATA[The Affordable Care Act (ACA) includes whistleblower protections for employees. Employees are protected from retaliation for reporting alleged violations of Title I of the ACA. Employees are also protected from retaliation for receiving a federal health insurance income tax credit or a cost-sharing reduction when enrolling in a qualified health plan. The U.S. Department of Labor&#8217;s Occupational Safety and Health Administration (OSHA) published an interim final rule in the Federal Register that governs whistleblower complaints filed under Section 1558 of the ACA. The rule was effective on Feb. 27, 2013. Comments may be submitted until April 29, 2013. SUMMARY The]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/filing-whistleblower-complaints-under-the-affordable-care-act/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Patient Protections</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-patient-protections/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-patient-protections/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 03:48:44 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[emergency services]]></category>
		<category><![CDATA[group health plans]]></category>
		<category><![CDATA[health insurance]]></category>
		<category><![CDATA[participant]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=747</guid>
		<description><![CDATA[The Affordable Care Act (ACA) imposed new requirements on group health plans and group health insurance coverage that are referred to as “patient protections.” These patient protections, which became effective for plan years beginning on or after Sept. 23, 2010, relate to the choice of a health care professional and the provision of benefits for emergency services. ACA’s patient protections do not apply to grandfathered plans. Also, the rules regarding choice of a health care professional apply only to plans that have a network of providers. The Department of Labor (DOL) issued the following checklist to assist plans and issuers]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-patient-protections/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Important Effective Dates for Employers and Health Plans</title>
		<link>http://www.hortongroupblog.com/important-effective-dates-for-employers-and-health-plans/</link>
		<comments>http://www.hortongroupblog.com/important-effective-dates-for-employers-and-health-plans/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 03:39:26 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Plan Design and Coverage Issues: 2014 and Beyond]]></category>
		<category><![CDATA[Plan Design and Coverage Issues: Prior to 2014]]></category>
		<category><![CDATA[dollar limits]]></category>
		<category><![CDATA[effective dates]]></category>
		<category><![CDATA[essential health]]></category>
		<category><![CDATA[health plans]]></category>
		<category><![CDATA[uninsured population]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=741</guid>
		<description><![CDATA[On March 23, 2010, President Obama signed the health care reform bill, or Affordable Care Act (ACA), into law. ACA makes sweeping changes to the U.S. health care system. ACA’s health care reforms, which are primarily focused on reducing the uninsured population and decreasing health care costs, will be implemented over the next several years. This Legislative Brief provides effective dates for key ACA reforms that affect employers and individuals. Please read below for more information. 2010 EFFECTIVE DATE ACA PROVISION 2010 Taxable Year Small Business Health Care Tax Credit Eligible small employers can receive a credit for contributions to]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/important-effective-dates-for-employers-and-health-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Insurance Providers Fee</title>
		<link>http://www.hortongroupblog.com/health-insurance-providers-fee/</link>
		<comments>http://www.hortongroupblog.com/health-insurance-providers-fee/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 03:10:02 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Health Plan Fees]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[Controlled Group Rule]]></category>
		<category><![CDATA[covered entity]]></category>
		<category><![CDATA[health insurers]]></category>
		<category><![CDATA[insurance sector]]></category>
		<category><![CDATA[maintenance organizations]]></category>
		<category><![CDATA[nonprofit entities]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=672</guid>
		<description><![CDATA[The Affordable Care Act (ACA) imposes an annual, non-deductible fee on the health insurance sector, allocated across the industry according to market share. The fee, which is treated as an excise tax, is required to be paid by Sept. 30 of each calendar year beginning in 2014. On March 1, 2013, the Internal Revenue Service (IRS) released proposed regulations that implement the ACA’s health insurance providers fee. Covered Entity The health insurance providers fee applies to all “covered entities,” defined as any entity that provides health insurance for any United States health risk. The fee will be assessed on health]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-insurance-providers-fee/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Provision of SBC and Uniform Glossary</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-provision-of-sbc-and-uniform-glossary/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-provision-of-sbc-and-uniform-glossary/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 03:05:50 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>
		<category><![CDATA[compliance checklist]]></category>
		<category><![CDATA[SBC]]></category>
		<category><![CDATA[summary of benefits & coverage]]></category>
		<category><![CDATA[template instructions]]></category>
		<category><![CDATA[uniform glossary]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=669</guid>
		<description><![CDATA[The Affordable Care Act (ACA) provides for new disclosure tools, the summary of benefits and coverage (SBC) and Uniform Glossary, to help consumers compare coverage options available to them. Generally, group health plans and health insurance issuers are required to provide the SBC and Uniform Glossary free of charge. This new disclosure requirement applies to both grandfathered and non-grandfathered plans. The SBC requirement is effective for participants and beneficiaries who enroll or re-enroll through an open enrollment period beginning with the first open enrollment period starting on or after Sept. 23, 2012. For participants and beneficiaries who enroll other than]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-provision-of-sbc-and-uniform-glossary/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Rescission of Coverage</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-rescission-of-coverage/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-rescission-of-coverage/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 03:01:34 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Notice of Rescission]]></category>
		<category><![CDATA[advance notice]]></category>
		<category><![CDATA[compliance checkli]]></category>
		<category><![CDATA[family coverage]]></category>
		<category><![CDATA[group health plans]]></category>
		<category><![CDATA[health insurance issuer]]></category>
		<category><![CDATA[omission]]></category>
		<category><![CDATA[recission of coverage]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=665</guid>
		<description><![CDATA[Effective for plan years beginning on or after Sept. 23, 2010, the Affordable Care Act (ACA) prohibits group health plans and health insurance issuers from rescinding coverage for covered individuals, except in the case of fraud or intentional misrepresentation of a material fact. This prohibition applies to both grandfathered and non-grandfathered group health plans. In addition, ACA added an advance notice requirement when coverage is rescinded due to fraud or intentional misrepresentation of a material fact. Group health plans and issuers must provide at least 30 calendar days’ advance notice to an individual before coverage may be rescinded. This 30-day]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-rescission-of-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Preventive Services</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-preventive-services/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-preventive-services/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 02:58:57 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Preventative Care]]></category>
		<category><![CDATA[coinsurance]]></category>
		<category><![CDATA[compliance checklist]]></category>
		<category><![CDATA[deductibles]]></category>
		<category><![CDATA[department of labor]]></category>
		<category><![CDATA[group health insurance]]></category>
		<category><![CDATA[preventive services]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=663</guid>
		<description><![CDATA[To make preventive care more accessible and affordable, the Affordable Care Act (ACA) requires group health plans and group health insurance issuers to cover certain preventive care services without imposing any cost-sharing. Essentially, ACA’s preventive care mandate requires health plans and issuers to provide coverage for recommended preventive care services without charging deductibles, copayments or coinsurance when services are provided by an in-network provider. ACA’s preventive care mandate generally became effective for plan years beginning on or after Sept. 23, 2010. It does not apply to grandfathered plans. The Department of Labor (DOL) issued the following checklist to assist plans]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-preventive-services/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Lifetime Limits and Annual Limits</title>
		<link>http://www.hortongroupblog.com/compliance_checklist_for_lifetime_limits_and_annual_limits/</link>
		<comments>http://www.hortongroupblog.com/compliance_checklist_for_lifetime_limits_and_annual_limits/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 02:55:22 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Annual Limits]]></category>
		<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[annual limits]]></category>
		<category><![CDATA[compliance checklist]]></category>
		<category><![CDATA[group health plan]]></category>
		<category><![CDATA[health benefits]]></category>
		<category><![CDATA[lifetime limits]]></category>
		<category><![CDATA[medical savings accounts]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=660</guid>
		<description><![CDATA[The Affordable Care Act (ACA) contains prohibitions for health plans regarding lifetime and annual limits on the dollar value of essential health benefits. This mandate is effective for plan years beginning on or after Sept. 23, 2010. It applies to both grandfathered and non-grandfathered group health plans. Although annual limits are generally prohibited, “restricted annual limits” are permitted for essential health benefits for plan years beginning before Jan. 1, 2014. For example, unless a health plan received an annual limit waiver, its annual limit on essential health benefits for the 2013 plan year cannot be less than $2 million. (This]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance_checklist_for_lifetime_limits_and_annual_limits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Determining Grandfathered Status</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-determining-grandfathered-status/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-determining-grandfathered-status/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 02:52:44 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[Grandfathered Plans]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[department of labor]]></category>
		<category><![CDATA[essential health]]></category>
		<category><![CDATA[existence]]></category>
		<category><![CDATA[group health plan]]></category>
		<category><![CDATA[health benefits]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=658</guid>
		<description><![CDATA[The Affordable Care Act (ACA) contains many provisions that affect the health coverage you provide for your employees. The extent of the law’s effect depends, in part, on whether you maintain a “grandfathered” health plan. Insured and self-funded group health plans of all sizes may qualify for grandfathered status under ACA. Grandfathered plans are not subject to a number of ACA’s reforms. For example, grandfathered plans are not required to cover preventive care services without cost sharing and these plans are not subject to ACA’s cost-sharing limits on essential health benefits. A plan may maintain its grandfathered status for 2014]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-determining-grandfathered-status/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Dependent Coverage to Age 26</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-dependent-coverage-to-age-26/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-dependent-coverage-to-age-26/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 02:48:13 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[compliance checklist]]></category>
		<category><![CDATA[Dependent Coverage]]></category>
		<category><![CDATA[mandate]]></category>
		<category><![CDATA[participant]]></category>
		<category><![CDATA[provisions]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=654</guid>
		<description><![CDATA[Under the Affordable Care Act (ACA), health plans and issuers that offer dependent coverage to children must make the coverage available for adult children up to age 26. A plan or issuer may not define dependent for purposes of eligibility for this coverage other than in terms of the child’s age and the relationship between the child and the participant. For example, a plan or issuer may not deny or restrict coverage for a child who is under age 26 based on the child’s student status, marital status or residency. ACA’s extension of coverage to young adult children took effect]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-dependent-coverage-to-age-26/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>“Pay or Play” Penalty &#8211; Transition Relief for Fiscal Year Plans</title>
		<link>http://www.hortongroupblog.com/pay-or-play-penalty-transition-relief-for-fiscal-year-plans/</link>
		<comments>http://www.hortongroupblog.com/pay-or-play-penalty-transition-relief-for-fiscal-year-plans/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 02:41:44 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[12 months]]></category>
		<category><![CDATA[nov 1]]></category>
		<category><![CDATA[responsibility requirements]]></category>
		<category><![CDATA[time employees]]></category>
		<category><![CDATA[transition relief]]></category>
		<category><![CDATA[valid business]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=648</guid>
		<description><![CDATA[Effective Jan. 1, 2014, the Affordable Care Act (ACA) imposes a shared responsibility penalty on large employers that do not offer minimum essential coverage to substantially all full-time employees and their dependents. Large employers that offer coverage may still be liable for a penalty if the coverage is unaffordable or does not provide minimum value. On Jan. 2, 2013, the Internal Revenue Service (IRS) released long-awaited proposed regulations on ACA’s employer shared responsibility provisions. Although the proposed regulations are not final, employers may rely on them until further guidance is issued. The proposed regulations contain important transition relief for plans]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/pay-or-play-penalty-transition-relief-for-fiscal-year-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Preexisting Condition Exclusion for Individuals Under 19</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-preexisting-condition-exclusion-for-individuals-under-19/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-preexisting-condition-exclusion-for-individuals-under-19/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 02:35:59 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Pre-existing Conditions]]></category>
		<category><![CDATA[19 years]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[compliance ch]]></category>
		<category><![CDATA[department of labor]]></category>
		<category><![CDATA[medical records]]></category>
		<category><![CDATA[Preexisting Condition Exclusions]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=644</guid>
		<description><![CDATA[The Affordable Care Act (ACA) prohibits group health plans and group health insurance issuers from imposing pre-existing condition exclusions. This prohibition generally is effective with respect to plan years beginning on or after Jan. 1, 2014. However, for enrollees who are under 19 years of age, this prohibition took effect for plan years beginning on or after Sept. 23, 2010. A preexisting condition exclusion includes any limitation or exclusion of benefits (including a denial of coverage) applicable to an individual as a result of information relating to an individual’s health status before the individual’s effective date of coverage (or if]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-preexisting-condition-exclusion-for-individuals-under-19/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compliance Checklist for Internal Claims and Appeals and External Review</title>
		<link>http://www.hortongroupblog.com/compliance-checklist-for-internal-claims-and-appeals-and-external-review/</link>
		<comments>http://www.hortongroupblog.com/compliance-checklist-for-internal-claims-and-appeals-and-external-review/#comments</comments>
		<pubDate>Wed, 13 Mar 2013 02:31:30 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Compliance Checklist]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[adverse effect]]></category>
		<category><![CDATA[appeals]]></category>
		<category><![CDATA[claims]]></category>
		<category><![CDATA[compliance checklist]]></category>
		<category><![CDATA[health insurance]]></category>
		<category><![CDATA[imposition]]></category>
		<category><![CDATA[preexisting condition]]></category>
		<category><![CDATA[provision]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=640</guid>
		<description><![CDATA[The Affordable Care Act (ACA) requires non-grandfathered group health plans and health insurance issuers to adopt an improved process for internal claims and appeals and follow minimum requirements for external review. These requirements generally became effective for plan years beginning on or after Sept. 23, 2010. The Department of Labor (DOL) issued the following checklist to assist plans and issuers comply with ACA’s standards for internal claims and appeals and external review. INTERNAL CLAIMS AND APPEALS Yes No N/A Question   1 – Does the plan provide internal claims and appeals processes with respect   to rescissions of coverage?Under  ]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compliance-checklist-for-internal-claims-and-appeals-and-external-review/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Employer Penalties – Multiemployer Plans</title>
		<link>http://www.hortongroupblog.com/employer-penalties-multiemployer-plans/</link>
		<comments>http://www.hortongroupblog.com/employer-penalties-multiemployer-plans/#comments</comments>
		<pubDate>Tue, 12 Mar 2013 03:34:20 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Multiemployer]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Plan Types]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[participating employers]]></category>
		<category><![CDATA[participation]]></category>
		<category><![CDATA[time employees]]></category>
		<category><![CDATA[transition relief]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=685</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these requirements, large employers that do not offer health coverage to their full-time employees and their dependents, or that offer coverage that is either unaffordable or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.” On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed regulations that provide transition relief for employers participating in multiemployer plans from the “pay or play” requirements. Although the proposed regulations are not final,]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/employer-penalties-multiemployer-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Foreign Employers and Foreign Employees</title>
		<link>http://www.hortongroupblog.com/foreign-employers-and-foreign-employees/</link>
		<comments>http://www.hortongroupblog.com/foreign-employers-and-foreign-employees/#comments</comments>
		<pubDate>Tue, 12 Mar 2013 03:31:55 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[dependents]]></category>
		<category><![CDATA[full-time employers]]></category>
		<category><![CDATA[internal revenue service]]></category>
		<category><![CDATA[provisions]]></category>
		<category><![CDATA[time employee]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=683</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these pay or play requirements, large employers that do not offer health coverage to their full-time employees and their dependents, or that offer coverage that is either unaffordable or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.” On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed regulations that provide further guidance on the employer shared responsibility provisions. Although the proposed regulations are not final, employers may rely]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/foreign-employers-and-foreign-employees/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Definitions of “Large Employer” and “Small Employer”</title>
		<link>http://www.hortongroupblog.com/definitions-of-large-employer-and-small-employer/</link>
		<comments>http://www.hortongroupblog.com/definitions-of-large-employer-and-small-employer/#comments</comments>
		<pubDate>Tue, 12 Mar 2013 03:20:06 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Automatic Enrollment Requirements]]></category>
		<category><![CDATA[Employer Obligations]]></category>
		<category><![CDATA[Health Care Tax Credit]]></category>
		<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Large Employer]]></category>
		<category><![CDATA[SHOP Exchange]]></category>
		<category><![CDATA[Small Employer]]></category>
		<category><![CDATA[W-2 Reporting]]></category>
		<category><![CDATA[Automatic Enrollment]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[consistent definition]]></category>
		<category><![CDATA[Employer Shared Responsibility Requirements]]></category>
		<category><![CDATA[group health plan]]></category>
		<category><![CDATA[health care coverage]]></category>
		<category><![CDATA[Health Insurance Exchanges]]></category>
		<category><![CDATA[insurance premiums]]></category>
		<category><![CDATA[SHOP Exchanges]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=678</guid>
		<description><![CDATA[The Affordable Care Act (ACA) imposes different requirements on employers based on whether they qualify as a &#8220;large employer&#8221; or a &#8220;small employer.&#8221; However, the health care reform law doesn’t use a consistent definition for these terms. As a result, an employer may be considered a small employer for one rule but a large employer for another. This Legislative Brief outlines the definitions of “large employer” and “small employer” that apply to key provisions in the ACA affecting employers. ACA PROVISION APPLICABLE DEFINITIONS Employer Shared Responsibility Requirements: Beginning in 2014, large employers may be subject to penalties if they do]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/definitions-of-large-employer-and-small-employer/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Coverage for Participants in Clinical Trials</title>
		<link>http://www.hortongroupblog.com/coverage-for-participants-in-clinical-trials/</link>
		<comments>http://www.hortongroupblog.com/coverage-for-participants-in-clinical-trials/#comments</comments>
		<pubDate>Tue, 12 Mar 2013 03:14:14 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Clinical Trials]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[beneficiary]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[Clinical Trial Participants]]></category>
		<category><![CDATA[group health plans]]></category>
		<category><![CDATA[insurance policies]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=676</guid>
		<description><![CDATA[The Affordable Care Act (ACA) contains requirements relating to health coverage for clinical trial participants. ACA’s clinical trial rules apply to non-grandfathered group health plans and insurers, and are effective for plan years beginning on or after Jan. 1, 2014. Effective in 2014, non-grandfathered group health plans and insurance policies may not terminate coverage because an individual participates in an approved clinical trial or deny coverage for routine care that they would otherwise provide just because an individual is enrolled in a clinical trial. Specifically, group health plans may not: Deny a qualified individual the right to participate in an]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/coverage-for-participants-in-clinical-trials/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Care Reform Fees – Special Rules for HRAs</title>
		<link>http://www.hortongroupblog.com/health-care-reform-fees-special-rules-for-hras/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-fees-special-rules-for-hras/#comments</comments>
		<pubDate>Thu, 07 Mar 2013 20:55:46 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[effectiveness research]]></category>
		<category><![CDATA[fee increases]]></category>
		<category><![CDATA[health care reform]]></category>
		<category><![CDATA[health reimbursement arrangements]]></category>
		<category><![CDATA[nonprofit corporation]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=511</guid>
		<description><![CDATA[The Affordable Care Act (ACA) made a variety of changes affecting health reimbursement arrangements (HRAs). To cover the cost of some of these changes, ACA imposed a number of fees on health insurance issuers and sponsors of self-insured health plans. These fees include: Patient-Centered Outcomes Research Institute fees (PCORI fees); and Reinsurance fees. Both of these fees are calculated based on the average number of covered lives under the plan. For plan sponsors that maintain multiple self-insured arrangements (such as an HRA in addition to major medical coverage), this could have resulted in having to pay each fee twice for]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-fees-special-rules-for-hras/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>2013 Compliance Checklist</title>
		<link>http://www.hortongroupblog.com/2013-compliance-checklist/</link>
		<comments>http://www.hortongroupblog.com/2013-compliance-checklist/#comments</comments>
		<pubDate>Fri, 01 Mar 2013 00:39:31 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Grandfathered Plans]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HIPAA]]></category>
		<category><![CDATA[Medicare]]></category>
		<category><![CDATA[Notice of Exchange]]></category>
		<category><![CDATA[Preventative Care]]></category>
		<category><![CDATA[Self Funded]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[compliance checklist]]></category>
		<category><![CDATA[compliance obligations]]></category>
		<category><![CDATA[health care reform]]></category>
		<category><![CDATA[preventive care]]></category>
		<category><![CDATA[previous years]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=74</guid>
		<description><![CDATA[In light of the Supreme Court’s June 28, 2012, decision to uphold the health care reform law, or Affordable Care Act (ACA), employers must continue to comply with ACA mandates that are currently in effect. Employers must also prepare to comply with ACA changes that will go into effect in the future. To prepare for upcoming changes, employers need to be aware of the ACA mandates that will go into effect in 2013. This The Horton Group, Inc. Legislative Brief provides a compliance checklist for employers for 2013. Please contact your The Horton Group, Inc. representative for assistance or if]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/2013-compliance-checklist/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Timeline</title>
		<link>http://www.hortongroupblog.com/health-care-reform-timeline/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-timeline/#comments</comments>
		<pubDate>Fri, 01 Mar 2013 00:07:18 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[adult child]]></category>
		<category><![CDATA[group health plans]]></category>
		<category><![CDATA[health insurance issuers]]></category>
		<category><![CDATA[individual health insurance]]></category>
		<category><![CDATA[uninsured population]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=47</guid>
		<description><![CDATA[On March 23, 2010, President Obama signed the health care reform bill, or Affordable Care Act (ACA), into law. ACA makes sweeping changes to the U.S. health care system. ACA’s health care reforms, which are primarily focused on reducing the uninsured population and decreasing health care costs, will be implemented over the next several years. This The Horton Group, Inc.  Legislative Brief provides a timeline of the implementation of key ACA reforms that affect employers and individuals. Please read below for more information and contact The Horton Group, Inc.  with any questions about how you can prepare for any of]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-timeline/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>State Health Insurance Exchange Map</title>
		<link>http://www.hortongroupblog.com/state-health-insurance-exchange-map/</link>
		<comments>http://www.hortongroupblog.com/state-health-insurance-exchange-map/#comments</comments>
		<pubDate>Thu, 28 Feb 2013 23:39:38 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[health insurance]]></category>
		<category><![CDATA[insurance]]></category>
		<category><![CDATA[insurance exchange]]></category>
		<category><![CDATA[state health insurance]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=476</guid>
		<description><![CDATA[State Health Insurance Exchange Map Related Posts: Additional FAQs Released on Summary of Benefits and Coverage HHS Plans to Delay Key Aspect of SHOP Exchanges Filing Whistleblower Complaints Under the Affordable Care Act Compliance Checklist for Patient Protections Compliance Checklist for Internal Claims and Appeals and External Review]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/state-health-insurance-exchange-map/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Proposed Rules Released on Employer Penalties</title>
		<link>http://www.hortongroupblog.com/healthcare-reform-proposed-rules-released-on-employer-penalties/</link>
		<comments>http://www.hortongroupblog.com/healthcare-reform-proposed-rules-released-on-employer-penalties/#comments</comments>
		<pubDate>Thu, 28 Feb 2013 17:47:30 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[calendar year]]></category>
		<category><![CDATA[provisions]]></category>
		<category><![CDATA[time employees]]></category>
		<category><![CDATA[transition relief]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=398</guid>
		<description><![CDATA[Beginning in 2014, large employers are subject to “pay or play” requirements under the Affordable Care Act (ACA). The “pay or play” rules impose penalties on certain large employers that do not offer health coverage to their full-time employees, or that offer coverage that is either unaffordable or does not provide minimum value. These penalties are also known as “shared responsibility payments.” On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed regulations that address numerous issues regarding ACA’s “pay or play” requirements. The regulations are not final. However, employers may rely on the proposed regulations until final regulations]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/healthcare-reform-proposed-rules-released-on-employer-penalties/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Exchange Notice Requirements Delayed</title>
		<link>http://www.hortongroupblog.com/exchange-notice-requirements-delayed/</link>
		<comments>http://www.hortongroupblog.com/exchange-notice-requirements-delayed/#comments</comments>
		<pubDate>Thu, 28 Feb 2013 17:30:48 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Notice and Disclosure Requirements]]></category>
		<category><![CDATA[Notice of Exchange]]></category>
		<category><![CDATA[accordance with regulations]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[effective date]]></category>
		<category><![CDATA[income tax purposes]]></category>
		<category><![CDATA[labor standards act]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=439</guid>
		<description><![CDATA[The Affordable Care Act (ACA) requires employers to provide all new hires and current employees with a written notice about ACA’s health insurance exchanges (Exchanges), effective March 1, 2013. On Jan. 24, 2013, the Department of Labor (DOL) announced that employers will not be held to the March 1, 2013, deadline. They will not have to comply until final regulations are issued and a final effective date is specified. This The Horton Group, Inc.  Legislative Brief details the expected timeline for the exchange notice requirements. Exchange Notice Requirements In general, the notice must: Inform employees about the existence of the]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/exchange-notice-requirements-delayed/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Enrollment in Health Insurance Exchanges</title>
		<link>http://www.hortongroupblog.com/enrollment-in-health-insurance-exchanges/</link>
		<comments>http://www.hortongroupblog.com/enrollment-in-health-insurance-exchanges/#comments</comments>
		<pubDate>Wed, 27 Feb 2013 21:52:38 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[eligibility standards]]></category>
		<category><![CDATA[enrollment periods]]></category>
		<category><![CDATA[health and human services]]></category>
		<category><![CDATA[health plan]]></category>
		<category><![CDATA[open enrollment period]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=537</guid>
		<description><![CDATA[The Affordable Care Act (ACA) calls for the creation of state-based competitive marketplaces, known as Affordable Health Insurance Exchanges (Exchanges), for individuals and small businesses to purchase private health insurance. According to the Department of Health and Human Services (HHS), the Exchanges will allow for direct comparisons of private health insurance options based on price, quality and other factors and will coordinate eligibility for premium tax credits and other affordability programs. ACA requires the Exchanges to become operational in 2014. Enrollment in the Exchanges for eligible individuals and small businesses is expected to begin on Oct. 1, 2013. This Legislative]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/enrollment-in-health-insurance-exchanges/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Employer Penalties – Cafeteria Plan Elections</title>
		<link>http://www.hortongroupblog.com/employer-penalties-cafeteria-plan-elections/</link>
		<comments>http://www.hortongroupblog.com/employer-penalties-cafeteria-plan-elections/#comments</comments>
		<pubDate>Wed, 27 Feb 2013 21:47:28 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[125 Cafeteria Plan]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[guidance]]></category>
		<category><![CDATA[health plans]]></category>
		<category><![CDATA[salary reduction]]></category>
		<category><![CDATA[time employees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=534</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these “pay or play” requirements, large employers that do not offer health coverage to their full-time employees and their dependents, or that offer coverage that is either unaffordable or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.” On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed regulations that provide further guidance on the employer shared responsibility provisions, including a transition rule for health plan coverage elected under]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/employer-penalties-cafeteria-plan-elections/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Care Reform: &#8220;Pay or Play&#8221; Penalty &#8211; Special Rules for Educational Organizations</title>
		<link>http://www.hortongroupblog.com/health-care-reform-pay-or-play-penalty-special-rules-for-educational-organizations/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-pay-or-play-penalty-special-rules-for-educational-organizations/#comments</comments>
		<pubDate>Tue, 26 Feb 2013 22:13:21 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Safe Harbor]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[academic year]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[calendar month]]></category>
		<category><![CDATA[educational organizations]]></category>
		<category><![CDATA[time employee]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=553</guid>
		<description><![CDATA[Effective Jan. 1, 2014, the Affordable Care Act (ACA) imposes a penalty on large employers that do not offer minimum essential coverage to “substantially all” full-time employees and dependents. Large employers that do offer coverage may still be liable for a penalty if the coverage is unaffordable or does not provide minimum value. On Jan. 2, 2013, the Internal Revenue Service (IRS) released long-awaited proposed regulations on ACA’s employer penalty provisions, including methods for identifying full-time employees for penalty purposes. Although the proposed regulations are not final, employers may rely on them until further guidance is issued. The proposed regulations]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-pay-or-play-penalty-special-rules-for-educational-organizations/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>The Individual Mandate</title>
		<link>http://www.hortongroupblog.com/the-individual-mandate/</link>
		<comments>http://www.hortongroupblog.com/the-individual-mandate/#comments</comments>
		<pubDate>Tue, 26 Feb 2013 22:10:52 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Individual Penalities]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[family members]]></category>
		<category><![CDATA[flat dollar]]></category>
		<category><![CDATA[health insurance coverage]]></category>
		<category><![CDATA[provision]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=551</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) requires most individuals to obtain acceptable health insurance coverage for themselves and their family members or pay a penalty. Because this provision has the effect of “requiring” individuals to have coverage, it is often referred to as the “individual mandate.” Individuals may be eligible for an exemption from the penalty in certain circumstances. On Jan. 30, 2013, the Departments of Health and Human Services (HHS) and the Treasury issued two proposed rules relating to the individual mandate. These rules outline exemptions from the individual mandate, explain how the penalty will be computed]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/the-individual-mandate/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Final Rule on Health Insurance Reforms and Rate Review</title>
		<link>http://www.hortongroupblog.com/final-rule-on-health-insurance-reforms-and-rate-review/</link>
		<comments>http://www.hortongroupblog.com/final-rule-on-health-insurance-reforms-and-rate-review/#comments</comments>
		<pubDate>Tue, 26 Feb 2013 22:08:13 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Plan Design and Coverage Issues: 2014 and Beyond]]></category>
		<category><![CDATA[eligible individuals]]></category>
		<category><![CDATA[group market]]></category>
		<category><![CDATA[health insurance coverage]]></category>
		<category><![CDATA[insurance pools]]></category>
		<category><![CDATA[risk pools]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=548</guid>
		<description><![CDATA[The Affordable Care Act (ACA) includes provisions that prohibit discrimination by health plans against people with pre-existing conditions and provide certain protections for consumers. Effective for plan years beginning on or after Jan. 1, 2014, ACA extends guaranteed issue protections for individuals and employers, prohibits the use of health and other factors to set premium rates, limits age rating and prohibits insurers from dividing up insurance pools. On Feb. 22, 2013, the Department of Health and Human Services (HHS) released an advance copy of a final rule regarding ACA’s health insurance market reforms and existing rate review program. These reforms]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/final-rule-on-health-insurance-reforms-and-rate-review/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FAQs on the Individual Mandate</title>
		<link>http://www.hortongroupblog.com/faqs-on-the-individual-mandate/</link>
		<comments>http://www.hortongroupblog.com/faqs-on-the-individual-mandate/#comments</comments>
		<pubDate>Tue, 26 Feb 2013 22:04:43 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Individual Penalities]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[health insurance]]></category>
		<category><![CDATA[health insurance coverage]]></category>
		<category><![CDATA[income tax purposes]]></category>
		<category><![CDATA[internal revenue service]]></category>
		<category><![CDATA[shared responsibility]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=545</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) requires most individuals to obtain acceptable health insurance coverage for themselves and their family members or pay a penalty. On Jan. 30, 2013, the Internal Revenue Service (IRS) issued a set of 24 questions and answers for individual taxpayers relating to the individual mandate. Basic Information 1.    What is the individual shared responsibility provision? Under the ACA, the federal government, state governments, insurers, employers and individuals are given shared responsibility to reform and improve the availability, quality and affordability of health insurance coverage in the United States. Starting in 2014, the individual]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/faqs-on-the-individual-mandate/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Final Rule Issued on Essential Health Benefits, Actuarial Value and Accreditation Standards</title>
		<link>http://www.hortongroupblog.com/final-rule-issued-on-essential-health-benefits-actuarial-value-and-accreditation-standards/</link>
		<comments>http://www.hortongroupblog.com/final-rule-issued-on-essential-health-benefits-actuarial-value-and-accreditation-standards/#comments</comments>
		<pubDate>Tue, 26 Feb 2013 21:56:33 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[group market]]></category>
		<category><![CDATA[insurance marketplaces]]></category>
		<category><![CDATA[newborn care]]></category>
		<category><![CDATA[substance use]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=541</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) requires non-grandfathered plans in the individual and small group market to offer a comprehensive package of items and services that meets certain actuarial value requirements. This comprehensive package is known as the essential health benefits (EHB) package. Additionally, ACA requires issuers offering coverage in an ACA health insurance exchange (Exchange) to be accredited and imposes requirements for accreditation. The ACA Exchanges, or “Health Insurance Marketplaces,” are scheduled to become effective in 2014. On Feb. 25, 2013, the Department of Health and Human Services (HHS) released a final rule regarding ACA’s essential health]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/final-rule-issued-on-essential-health-benefits-actuarial-value-and-accreditation-standards/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Care Reform: HHS Releases Final Minimum Value Guidance and Calculator</title>
		<link>http://www.hortongroupblog.com/health-care-reform-hhs-releases-final-minimum-value-guidance-and-calculator/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-hhs-releases-final-minimum-value-guidance-and-calculator/#comments</comments>
		<pubDate>Tue, 26 Feb 2013 19:52:35 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Limits on Cost-sharing]]></category>
		<category><![CDATA[Department of Health and Human Services]]></category>
		<category><![CDATA[dependents]]></category>
		<category><![CDATA[essential health]]></category>
		<category><![CDATA[health coverage]]></category>
		<category><![CDATA[time employees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=503</guid>
		<description><![CDATA[Beginning in 2014, to avoid penalties under the Affordable Care Act (ACA), large employers must provide health coverage to their full-time employees (and dependents) that is affordable and provides minimum value. An employer-sponsored plan provides minimum value under ACA if the percentage of the total allowed costs of benefits provided under the plan is no less than 60 percent. On Feb. 25, 2013, the Department of Health and Human Services (HHS) issued a final rule on essential health benefits. The final rule outlines three approaches for determining whether an employer’s health coverage provides minimum value under ACA. In connection with]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-hhs-releases-final-minimum-value-guidance-and-calculator/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Cost-sharing Limitations and Preventive Care Coverage Clarified</title>
		<link>http://www.hortongroupblog.com/cost-sharing-limitations-and-preventive-care-coverage-clarified/</link>
		<comments>http://www.hortongroupblog.com/cost-sharing-limitations-and-preventive-care-coverage-clarified/#comments</comments>
		<pubDate>Tue, 26 Feb 2013 19:02:43 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Limits on Cost-sharing]]></category>
		<category><![CDATA[deductible health plans]]></category>
		<category><![CDATA[high deductible health]]></category>
		<category><![CDATA[high deductible health plans]]></category>
		<category><![CDATA[pocket maximums]]></category>
		<category><![CDATA[unclear language]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=499</guid>
		<description><![CDATA[The Affordable Care Act (ACA) includes many changes related to health care coverage and raises a number of questions for employers. The Departments of Labor (DOL), Health and Human Services (HHS) and Treasury (Departments) jointly provide guidance in the form of Frequently Asked Questions (FAQs) to assist in implementing ACA&#8217;s changes. On Feb. 20, 2013, the Departments issued FAQs on the ACA&#8217;s limitations on cost-sharing and coverage of preventive care services. Limitations on Cost-Sharing Under the ACA The ACA added Public Health Service (PHS) Act section 2707(b). This section requires a group health plan to ensure that any annual cost-sharing]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/cost-sharing-limitations-and-preventive-care-coverage-clarified/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FAQs on HRAs and Lifetime or Annual Limits</title>
		<link>http://www.hortongroupblog.com/faqs-on-hras-and-lifetime-or-annual-limits/</link>
		<comments>http://www.hortongroupblog.com/faqs-on-hras-and-lifetime-or-annual-limits/#comments</comments>
		<pubDate>Fri, 22 Feb 2013 22:18:22 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Annual Limits]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[health reimbursement arrangements]]></category>
		<category><![CDATA[health service act]]></category>
		<category><![CDATA[individual market]]></category>
		<category><![CDATA[market coverage]]></category>
		<category><![CDATA[medical expenses]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=557</guid>
		<description><![CDATA[The Affordable Care Act (ACA) generally prohibits health plans and health coverage issuers from imposing lifetime or annual limits on the dollar value of essential health benefits. This requirement is found in section 2711 of the Public Health Service Act (PHS Act), which was added by the ACA. Interim final regulations addressed the application of section 2711 to health reimbursement arrangements (HRAs) and certain other account-based arrangements. The interim final regulations distinguish between stand-alone HRAs and HRAs integrated with other group health coverage. The rules indicate that an HRA integrated with other group health coverage is not required to satisfy]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/faqs-on-hras-and-lifetime-or-annual-limits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Cost-sharing Limits for Health Plans</title>
		<link>http://www.hortongroupblog.com/cost-sharing-limits-for-health-plans/</link>
		<comments>http://www.hortongroupblog.com/cost-sharing-limits-for-health-plans/#comments</comments>
		<pubDate>Fri, 22 Feb 2013 18:52:14 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Limits on Cost-sharing]]></category>
		<category><![CDATA[department of health]]></category>
		<category><![CDATA[Department of Health and Human Services]]></category>
		<category><![CDATA[employer plan]]></category>
		<category><![CDATA[large group]]></category>
		<category><![CDATA[prescription drugs]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=493</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) requires certain health plans to comply with cost-sharing limits with respect to their coverage of essential health benefits. Under ACA, &#8220;essential health benefits&#8221; must be equal in scope to benefits covered by a typical employer plan and must include items and services in ten general categories, such as hospitalization, prescription drugs and maternity and newborn care. The cost-sharing limits include both an overall annual limit, or an out-of-pocket maximum, and an annual deductible limit. On Feb. 20, 2013, the Department of Health and Human Services (HHS) issued a final rule on essential]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/cost-sharing-limits-for-health-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Irs Defines Tracking Rules For Variable Hour Employees</title>
		<link>http://www.hortongroupblog.com/irs-defines-tracking-rules-for-variable-hour-employees/</link>
		<comments>http://www.hortongroupblog.com/irs-defines-tracking-rules-for-variable-hour-employees/#comments</comments>
		<pubDate>Fri, 22 Feb 2013 14:15:02 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[dependents]]></category>
		<category><![CDATA[eligibility periods]]></category>
		<category><![CDATA[guidance]]></category>
		<category><![CDATA[potential liability]]></category>
		<category><![CDATA[transition relief]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=488</guid>
		<description><![CDATA[On January 2, 2013, the IRS issued proposed regulations related to defining what variable hour employees are, an optional method for identifying full-time employees for purposes of determining and calculating an employer’s potential liability for a shared responsibility payment, what hours or work periods can be used for tracking, and transition of periods between current and newly hired employees. Additionally, other guidance related to eligibility periods and dependents was provided. This guidance from the IRS was added to Shared Responsibility Rules under IRS Notice 2012-58. Although the proposed regulations are not final, employers may rely on them until further guidance]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/irs-defines-tracking-rules-for-variable-hour-employees/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>“Pay or Play” Penalty – Identifying Full-time Employees</title>
		<link>http://www.hortongroupblog.com/pay-or-play-penalty-identifying-full-time-employees/</link>
		<comments>http://www.hortongroupblog.com/pay-or-play-penalty-identifying-full-time-employees/#comments</comments>
		<pubDate>Mon, 04 Feb 2013 23:24:25 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Safe Harbor]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[affordable care]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[july 1]]></category>
		<category><![CDATA[measurement period]]></category>
		<category><![CDATA[penalty provisions]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=471</guid>
		<description><![CDATA[Effective Jan. 1, 2014, the Affordable Care Act (ACA) imposes a penalty on large employers that do not offer minimum essential coverage to “substantially all” full-time employees and dependents. Large employers that do offer coverage may still be liable for a penalty if the coverage is unaffordable or does not provide minimum value. On Jan. 2, 2013, the Internal Revenue Service (IRS) released long-awaited proposed regulations on ACA’s employer penalty provisions. Although the proposed regulations are not final, employers may rely on them until further guidance is issued. The proposed regulations provide guidance on an optional method for identifying full-time]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/pay-or-play-penalty-identifying-full-time-employees/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Contraceptive Exemption Proposed for Religious Employers</title>
		<link>http://www.hortongroupblog.com/contraceptive-exemption-proposed-for-religious-employers/</link>
		<comments>http://www.hortongroupblog.com/contraceptive-exemption-proposed-for-religious-employers/#comments</comments>
		<pubDate>Fri, 01 Feb 2013 23:32:20 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Exemptions]]></category>
		<category><![CDATA[Safe Harbor]]></category>
		<category><![CDATA[Self Funded]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[contraceptive coverage]]></category>
		<category><![CDATA[contraceptives]]></category>
		<category><![CDATA[departments of health]]></category>
		<category><![CDATA[health and human services]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=474</guid>
		<description><![CDATA[Effective for plan years beginning on or after Aug. 1, 2012, the Affordable Care Act (ACA) requires non-grandfathered health plans to cover certain preventive health services for women, including contraceptives, without charging a copayment, a deductible or coinsurance. Churches are exempt from covering contraception on the basis of their religious objections. However, this exemption does not cover other church-affiliated institutions, such as schools, charities, hospitals and universities, which are subject to a delay and special rules. On Feb. 1, 2013, the Departments of Health and Human Services, Labor and the Treasury (Departments) issued a proposed rule that would exempt additional]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/contraceptive-exemption-proposed-for-religious-employers/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Automatic Enrollment Requirements</title>
		<link>http://www.hortongroupblog.com/automatic-enrollment-requirements/</link>
		<comments>http://www.hortongroupblog.com/automatic-enrollment-requirements/#comments</comments>
		<pubDate>Thu, 24 Jan 2013 02:12:52 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Automatic Enrollment Requirements]]></category>
		<category><![CDATA[Employer Obligations]]></category>
		<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=485</guid>
		<description><![CDATA[The Affordable Care Act (ACA) requires certain large employers that offer health coverage to automatically enroll new employees (and re-enroll current employees) in one of the employer’s health plans, subject to any permissible waiting period. This requirement is found in Section 18A of the Fair Labor Standards Act (FLSA), which was created by the ACA. Employers are not yet required to comply with Section 18A. They will not have to comply until final regulations are issued and a final effective date is specified. When it is effective, the automatic enrollment rule will apply to employers that are subject to the]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/automatic-enrollment-requirements/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Proposed Rule Issued on Health Insurance Exchanges</title>
		<link>http://www.hortongroupblog.com/proposed-rule-issued-on-health-insurance-exchanges/</link>
		<comments>http://www.hortongroupblog.com/proposed-rule-issued-on-health-insurance-exchanges/#comments</comments>
		<pubDate>Fri, 18 Jan 2013 17:31:40 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Notice and Disclosure Requirements]]></category>
		<category><![CDATA[Notice of Exchange]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=443</guid>
		<description><![CDATA[Beginning in 2014, individuals and small businesses will be able to purchase private health insurance through state-based competitive marketplaces known as Affordable Health Insurance Exchanges (Exchanges). On Jan. 14, 2013, the U.S. Department of Health and Human Services (HHS) released a proposed rule that would implement provisions of the Affordable Care Act (ACA) relating to the Exchanges. Key provisions of this proposed rule include: Standards for appealing determinations of individual eligibility for federal premium subsidies to purchase health insurance through the Exchanges; Standards for adjudicating appeals of employer and employee eligibility to participate in the Small Business Health Options Program]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/proposed-rule-issued-on-health-insurance-exchanges/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Employer Penalties – Affordability Safe Harbors</title>
		<link>http://www.hortongroupblog.com/employer-penalties-affordability-safe-harbors/</link>
		<comments>http://www.hortongroupblog.com/employer-penalties-affordability-safe-harbors/#comments</comments>
		<pubDate>Tue, 15 Jan 2013 19:19:25 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Safe Harbor]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=456</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these “pay or play” requirements, large employers that do not offer health coverage to their full-time employees and their dependents, or that offer coverage that is either unaffordable or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.” On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed regulations that provide further guidance on whether coverage will be considered affordable. The IRS previously announced the Form W-2 safe harbor,]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/employer-penalties-affordability-safe-harbors/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Employer Penalties – Dependent Coverage Requirements</title>
		<link>http://www.hortongroupblog.com/employer-penalties-dependent-coverage-requirements/</link>
		<comments>http://www.hortongroupblog.com/employer-penalties-dependent-coverage-requirements/#comments</comments>
		<pubDate>Tue, 15 Jan 2013 19:19:00 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=453</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these “pay or play” requirements, large employers that do not offer health coverage to their full-time employees and their dependents, or that offer coverage that is either unaffordable or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.” On Jan. 2, 2013, the Internal Revenue Service (IRS) published proposed rules that provide further guidance on the employer shared responsibility provisions, including the requirement to cover dependents. These proposed rules: Clarify]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/employer-penalties-dependent-coverage-requirements/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>“Pay or Play” Penalty – Common Ownership Aggregation Rules</title>
		<link>http://www.hortongroupblog.com/pay-or-play-penalty-common-ownership-aggregation-rules/</link>
		<comments>http://www.hortongroupblog.com/pay-or-play-penalty-common-ownership-aggregation-rules/#comments</comments>
		<pubDate>Mon, 14 Jan 2013 19:43:36 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=466</guid>
		<description><![CDATA[Effective Jan. 1, 2014, the Affordable Care Act (ACA) imposes a penalty on large employers that do not offer minimum essential coverage to substantially all full-time employees and their dependents. Large employers that offer coverage may still be liable for a penalty if the coverage is unaffordable or does not provide minimum value. ACAs employer penalty is often referred to as a “pay or play” penalty or an employer shared responsibility payment. On Jan. 2, 2013, the Internal Revenue Service (IRS) released long-awaited proposed regulations on ACA’s employer shared responsibility provisions. Although the proposed regulations are not final, employers may]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/pay-or-play-penalty-common-ownership-aggregation-rules/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>“Pay or Play” Penalty – Coverage for Substantially All Full-time Employees and Dependents</title>
		<link>http://www.hortongroupblog.com/pay-or-play-penalty-coverage-for-substantially-all-full-time-employees-and-dependents/</link>
		<comments>http://www.hortongroupblog.com/pay-or-play-penalty-coverage-for-substantially-all-full-time-employees-and-dependents/#comments</comments>
		<pubDate>Mon, 14 Jan 2013 19:37:11 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=463</guid>
		<description><![CDATA[Effective Jan. 1, 2014, the Affordable Care Act (ACA) imposes a penalty on large employers that do not offer minimum essential coverage to full-time employees and their dependents. Large employers that offer this coverage may still be liable for a penalty if the coverage is unaffordable or does not provide minimum value. ACA’s employer penalty is referred to as an employer shared responsibility payment. It requires large employers to either “play” by offering health coverage that meets certain standards to full-time employees and their dependents OR “pay” a substantial excise tax. ACA’s pay or play penalty provisions are contained in]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/pay-or-play-penalty-coverage-for-substantially-all-full-time-employees-and-dependents/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Large Employers Subject to “Pay or Play” Penalty</title>
		<link>http://www.hortongroupblog.com/large-employers-subject-to-pay-or-play-penalty/</link>
		<comments>http://www.hortongroupblog.com/large-employers-subject-to-pay-or-play-penalty/#comments</comments>
		<pubDate>Mon, 14 Jan 2013 19:28:53 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[pay or play]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=459</guid>
		<description><![CDATA[Effective Jan. 1, 2014, the Affordable Care Act (ACA) imposes a penalty on large employers that do not offer minimum essential coverage to substantially all full-time employees and their dependents. Large employers that offer coverage may still be liable for a penalty if the coverage is unaffordable or does not provide minimum value. ACA’s employer penalty is referred to as an employer shared responsibility payment. It requires large employers to either “play” by offering health coverage to full-time employees and their dependents or “pay” a substantial excise tax. A large employer is only liable for a shared responsibility payment if]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/large-employers-subject-to-pay-or-play-penalty/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Calculating and Claiming the Small Employer Health Care Tax Credit</title>
		<link>http://www.hortongroupblog.com/calculating-and-claiming-the-small-employer-health-care-tax-credit/</link>
		<comments>http://www.hortongroupblog.com/calculating-and-claiming-the-small-employer-health-care-tax-credit/#comments</comments>
		<pubDate>Thu, 03 Jan 2013 14:31:23 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Health Care Tax Credit]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Large Employer]]></category>
		<category><![CDATA[Small Employer]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[care act]]></category>
		<category><![CDATA[health care]]></category>
		<category><![CDATA[horton group]]></category>
		<category><![CDATA[tax credit]]></category>
		<category><![CDATA[wages]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=821</guid>
		<description><![CDATA[Calculating and Claiming the Small Employer Health Care Tax Credit The Affordable Care Act (ACA) added Section 45R to the Internal Revenue Code to create a tax credit for certain small employers that provide health insurance coverage to their employees. The tax credit became effective with tax years beginning in 2010. Both taxable and tax-exempt small employers may be eligible for the health care tax credit. To be eligible for the health care tax credit, an employer must: Have fewer than 25 full-time equivalent employees (FTEs); Pay average annual wages of less than $50,000 per FTE; and Maintain a “qualifying arrangement.”]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/calculating-and-claiming-the-small-employer-health-care-tax-credit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: FAQs on the Employer Shared Responsibility Provisions</title>
		<link>http://www.hortongroupblog.com/healthcare-reform-faqs-on-the-employer-shared-responsibility-provisions/</link>
		<comments>http://www.hortongroupblog.com/healthcare-reform-faqs-on-the-employer-shared-responsibility-provisions/#comments</comments>
		<pubDate>Wed, 02 Jan 2013 16:46:59 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=401</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers. Under these “pay or play” requirements, large employers that do not offer health coverage to their full-time employees, or that offer coverage that is either unaffordable or does not provide minimum value, may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.” On Dec. 28, 2012, the Internal Revenue Service (IRS) issued the following Questions and Answers on the employer shared responsibility provisions to help employers comply with the “pay or play” requirements. Additionally, the IRS published]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/healthcare-reform-faqs-on-the-employer-shared-responsibility-provisions/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Potential Penalties for Employers under the “Pay or Play” Rules</title>
		<link>http://www.hortongroupblog.com/potential-penalties-for-employers-under-the-pay-or-play-rules/</link>
		<comments>http://www.hortongroupblog.com/potential-penalties-for-employers-under-the-pay-or-play-rules/#comments</comments>
		<pubDate>Wed, 02 Jan 2013 16:04:30 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Insurance]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=263</guid>
		<description><![CDATA[The Affordable Care Act (ACA) brings many changes to employers and health plans. One such change essentially amounts to a requirement for some employers to offer a certain level health care coverage to their employees or face penalties. ACA does not explicitly mandate an employer to offer employees acceptable health insurance. However, beginning in 2014, certain employers with at least 50 full-time equivalent employees will face penalties if one or more of their full-time employees obtains a premium credit through an exchange. As described in greater detail below, an individual may be eligible for a premium credit either because the]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/potential-penalties-for-employers-under-the-pay-or-play-rules/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Questions and Answers on Additional Medicare Tax</title>
		<link>http://www.hortongroupblog.com/questions-and-answers-on-additional-medicare-tax/</link>
		<comments>http://www.hortongroupblog.com/questions-and-answers-on-additional-medicare-tax/#comments</comments>
		<pubDate>Wed, 02 Jan 2013 15:43:15 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Medicare]]></category>
		<category><![CDATA[Medicare Tax]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=259</guid>
		<description><![CDATA[The Affordable Care Act (ACA) increases the Medicare hospital insurance tax rate for high-income individuals beginning in 2013. The Internal Revenue Service (IRS) issued answers to frequently asked questions (FAQs) regarding the Additional Medicare Tax. The Additional Medicare Tax applies to individuals’ wages, other compensation and self-employment income over certain thresholds. Employers are responsible for withholding the tax on wages and other compensation in certain circumstances. In addition, on Nov. 30, 2012, the IRS issued proposed regulations on the Additional Medicare Tax. Taxpayers may rely on the proposed regulations until final regulations are effective. BASIC FAQS 1.   When does Additional]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/questions-and-answers-on-additional-medicare-tax/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>2012 Compliance Checklist</title>
		<link>http://www.hortongroupblog.com/2012-compliance-checklist/</link>
		<comments>http://www.hortongroupblog.com/2012-compliance-checklist/#comments</comments>
		<pubDate>Sat, 29 Dec 2012 00:30:08 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Grandfathered Plans]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Notice of Exchange]]></category>
		<category><![CDATA[Preventative Care]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[annual limits]]></category>
		<category><![CDATA[Grandfathered Plan Status]]></category>
		<category><![CDATA[medical loss ratio]]></category>
		<category><![CDATA[research fees]]></category>
		<category><![CDATA[SBC]]></category>
		<category><![CDATA[small business tax credit]]></category>
		<category><![CDATA[w-2]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=63</guid>
		<description><![CDATA[Health care reform brings a number of changes for employers and health plans in 2012. As employers prepare to comply with new requirements, they need to be aware of how health care reform will affect them in the coming year. This The Horton Group, Inc.  Legislative Brief provides a compliance checklist for employers for 2012. Please contact your The Horton Group, Inc.  representative for assistance or if you have questions about changes that were required in previous years. Grandfathered Plan Status A grandfathered health plan is one that was in existence when health care reform was enacted on March 23,]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/2012-compliance-checklist/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FAQs on Exchanges, Market Reforms and Medicaid</title>
		<link>http://www.hortongroupblog.com/faqs-on-exchanges-market-reforms-and-medicaid/</link>
		<comments>http://www.hortongroupblog.com/faqs-on-exchanges-market-reforms-and-medicaid/#comments</comments>
		<pubDate>Thu, 27 Dec 2012 18:32:35 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Medicaid]]></category>
		<category><![CDATA[Federally Facilitated Exchanges]]></category>
		<category><![CDATA[Health Insurance Exchanges]]></category>
		<category><![CDATA[Medicaid Expansion]]></category>
		<category><![CDATA[State Partnership Exchanges]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=69</guid>
		<description><![CDATA[The Affordable Care Act (ACA), which was enacted on March 23, 2010, includes significant changes related to health care coverage. Among other things, the ACA calls for the creation of state-based Affordable Health Insurance Exchanges (Exchanges) to facilitate the purchase of insurance, requires insurers to comply with a new set of market reforms and expands the Medicaid program. On Dec. 10, 2012, the Department of Health and Human Services (HHS) Centers for Medicare &#38; Medicaid Services (CMS) issued Frequently Asked Questions (FAQs) to answer questions regarding the implementation of the Exchanges and the Medicaid expansion. Medicaid Expansion The ACA calls]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/faqs-on-exchanges-market-reforms-and-medicaid/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Determining “Minimum Value” of Health Plan Coverage</title>
		<link>http://www.hortongroupblog.com/determining-minimum-value-of-health-plan-coverage/</link>
		<comments>http://www.hortongroupblog.com/determining-minimum-value-of-health-plan-coverage/#comments</comments>
		<pubDate>Thu, 27 Dec 2012 14:38:58 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[ACA]]></category>
		<category><![CDATA[AV]]></category>
		<category><![CDATA[HHS]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[pay or play]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=14</guid>
		<description><![CDATA[Effective for 2014, a large employer may be liable for a penalty under the Affordable Care Act’s (ACA) “pay or play” rules if any of its full-time employees receives a premium tax credit through a state-based health insurance exchange (Exchange). A “large employer” is an employer with at least 50 full-time equivalent employees during the preceding calendar year. To qualify for the premium tax credit, an individual cannot be eligible for other minimum essential health coverage, including coverage under an employer-sponsored plan that is affordable to the individual and provides minimum value. Thus, an individual may receive a premium tax]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/determining-minimum-value-of-health-plan-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: General Q&amp;A for Employees</title>
		<link>http://www.hortongroupblog.com/health-care-reform-general-qa-for-employees/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-general-qa-for-employees/#comments</comments>
		<pubDate>Thu, 20 Dec 2012 23:55:45 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[COBRA]]></category>
		<category><![CDATA[Effective Jan]]></category>
		<category><![CDATA[healthcare reform]]></category>
		<category><![CDATA[individual coverage]]></category>
		<category><![CDATA[Internal Revenue Code]]></category>
		<category><![CDATA[mandates]]></category>
		<category><![CDATA[Social Security]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=28</guid>
		<description><![CDATA[Common questions answered I’ve heard a lot about the health care reform law. When do the reforms become effective?  The health care reform bill was signed into law in March 2010. The changes made by the health care reform law go into effect over a period of years. Some of the law’s changes are already in effect, such as the prohibition on pre-existing condition exclusions for individuals under age 19. Other changes go into effect in future years, such as the requirement for individuals to buy health coverage or pay a penalty. Does health care reform allow people to keep]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-general-qa-for-employees/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Proposed Reinsurance Fees Will Cost Group Health Plans</title>
		<link>http://www.hortongroupblog.com/proposed-reinsurance-fees-will-cost-group-health-plans/</link>
		<comments>http://www.hortongroupblog.com/proposed-reinsurance-fees-will-cost-group-health-plans/#comments</comments>
		<pubDate>Mon, 10 Dec 2012 18:35:43 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Exchanges & Marketplace]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[ACA]]></category>
		<category><![CDATA[ASO]]></category>
		<category><![CDATA[Department of Health and Human Services]]></category>
		<category><![CDATA[Flexible Spending Accounts (FSA)]]></category>
		<category><![CDATA[HHS]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=71</guid>
		<description><![CDATA[The Affordable Care Act (ACA) established three risk-spreading programs to provide payments to health insurance issuers that cover higher-risk populations and to more evenly spread the financial risk carried by issuers. These programs, which will be effective in 2014, are a transitional reinsurance program, a temporary risk corridor program and a permanent risk adjustment program. The transitional reinsurance program is intended to help stabilize premiums for coverage in the individual market during the first three years of Exchange operation (2014 through 2016) when individuals with higher-cost medical needs gain insurance coverage. This program will impose a fee on health insurance]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/proposed-reinsurance-fees-will-cost-group-health-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Final Guidance Released on Research Fees</title>
		<link>http://www.hortongroupblog.com/health-care-reform-final-guidance-released-on-research-fees/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-final-guidance-released-on-research-fees/#comments</comments>
		<pubDate>Mon, 10 Dec 2012 06:18:13 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[CER]]></category>
		<category><![CDATA[Flexible Spending Accounts (FSA)]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=182</guid>
		<description><![CDATA[The Affordable Care Act (ACA) established a private, nonprofit corporation called the Patient-Centered Outcomes Research Institute (Institute). The Institute’s task is to help patients, policymakers and health care providers make informed health decisions by advancing evidence-based medicine through comparative clinical effectiveness research. ACA requires health insurance issuers and sponsors of self-insured health plans to pay fees to help finance the Institute’s research. These fees are called comparative effectiveness research fees or CER fees. They may also be referred to as PCOR or PCORI fees. On Dec. 5, 2012, the Internal Revenue Service (IRS) issued final regulations on the CER fees.]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-final-guidance-released-on-research-fees/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Health Care Reform: Comparative Effectiveness Research Fees</title>
		<link>http://www.hortongroupblog.com/health-care-reform-comparative-effectiveness-research-fees/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-comparative-effectiveness-research-fees/#comments</comments>
		<pubDate>Thu, 06 Dec 2012 23:28:58 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=177</guid>
		<description><![CDATA[The Affordable Care Act (ACA) created the Patient-Centered Outcomes Research Institute (Institute) to help patients, clinicians, payers and the public make informed health decisions by advancing comparative effectiveness research. The Institute’s research is to be funded, in part, by fees paid by health insurance issuers and sponsors of self-insured health plans. These fees are called comparative effectiveness research fees or CER fees. On Dec. 5, 2012, the Internal Revenue Service (IRS) issued final regulations on the CER fees. The final regulations address many important details regarding which health insurance issuers and plan sponsors are subject to the fees and how]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-comparative-effectiveness-research-fees/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Proposed Rules on the Additional Medicare Tax</title>
		<link>http://www.hortongroupblog.com/health-care-reform-proposed-rules-on-the-additional-medicare-tax/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-proposed-rules-on-the-additional-medicare-tax/#comments</comments>
		<pubDate>Thu, 06 Dec 2012 15:35:16 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Medicare]]></category>
		<category><![CDATA[Medicare Tax]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=255</guid>
		<description><![CDATA[On Nov. 30, 2012, the Internal Revenue Service (IRS) released proposed regulations on the Additional Hospital Insurance Tax, also known as the Additional Medicare Tax. Under the Affordable Care Act (ACA), effective Jan. 1, 2013, employers must withhold an additional tax of 0.9 percent on wages in excess of $200,000 that any of their employees receive in a calendar year. The proposed regulations provide guidance for both employers and employees on the Additional Medicare Tax, including regulations relating to: Withholding and computation of the Additional Medicare Tax; The employer process for making adjustments of underpayments and overpayments of the Additional]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-proposed-rules-on-the-additional-medicare-tax/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Proposed Rules on Workplace Wellness Programs</title>
		<link>http://www.hortongroupblog.com/proposed-rules-on-workplace-wellness-programs/</link>
		<comments>http://www.hortongroupblog.com/proposed-rules-on-workplace-wellness-programs/#comments</comments>
		<pubDate>Wed, 28 Nov 2012 18:06:45 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Grandfathered Plans]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Worksite Wellness]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=336</guid>
		<description><![CDATA[The Affordable Care Act (ACA) includes provisions to encourage appropriately designed, consumer-protective wellness programs in group health coverage. Effective for plan years beginning on or after Jan. 1, 2014, ACA essentially codifies the existing HIPAA nondiscrimination requirements for health-contingent wellness programs, while also increasing the maximum reward that can be offered under these programs. On Nov. 26, 2012, the Departments of Health and Human Services, Labor and the Treasury (Departments) released proposed regulations regarding ACA’s nondiscrimination requirements for wellness programs. The proposed regulations would increase the maximum reward under a health-contingent wellness program from 20 percent to 30 percent of]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/proposed-rules-on-workplace-wellness-programs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Federal Courts Temporarily Block Contraceptive Mandate</title>
		<link>http://www.hortongroupblog.com/federal-courts-temporarily-block-contraceptive-mandate/</link>
		<comments>http://www.hortongroupblog.com/federal-courts-temporarily-block-contraceptive-mandate/#comments</comments>
		<pubDate>Tue, 27 Nov 2012 22:43:01 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Preventative Care]]></category>
		<category><![CDATA[BACKGROUND]]></category>
		<category><![CDATA[Colorado Hercules Industries]]></category>
		<category><![CDATA[contraceptive mandate]]></category>
		<category><![CDATA[Daniel Weingartz]]></category>
		<category><![CDATA[First Amendment]]></category>
		<category><![CDATA[Hercules Industries]]></category>
		<category><![CDATA[HHS]]></category>
		<category><![CDATA[Internal Revenue Code]]></category>
		<category><![CDATA[Michigan Legatus]]></category>
		<category><![CDATA[Roman Catholic]]></category>
		<category><![CDATA[Weingartz Supply Company]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=151</guid>
		<description><![CDATA[Federal courts in Colorado and Michigan have temporarily blocked the enforcement of a health care reform rule requiring certain health plans to cover contraceptives without copays or other cost-sharing. These rulings apply only to the specific businesses involved in the lawsuits and do not stop the rule from going into effect. These are only a few of many lawsuits challenging the mandate, and could signal the beginning of an extended period of litigation. Also, court rulings on the contraceptive coverage mandate are mixed so far. Other federal courts, such as an Oklahoma federal district court, have rejected employers’ challenges to]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/federal-courts-temporarily-block-contraceptive-mandate/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Insurance Market Nondiscrimination Reforms for 2014</title>
		<link>http://www.hortongroupblog.com/insurance-market-nondiscrimination-reforms-for-2014/</link>
		<comments>http://www.hortongroupblog.com/insurance-market-nondiscrimination-reforms-for-2014/#comments</comments>
		<pubDate>Tue, 27 Nov 2012 18:18:56 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Insurance]]></category>
		<category><![CDATA[ACA]]></category>
		<category><![CDATA[Department of Health and Human Services]]></category>
		<category><![CDATA[HHS]]></category>
		<category><![CDATA[Preexisting Condition Exclusions]]></category>
		<category><![CDATA[Premium Rating]]></category>
		<category><![CDATA[Proposed Guidance]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=59</guid>
		<description><![CDATA[Effective for 2014, the Affordable Care Act (or ACA) requires health plans and health insurance issuers to comply with a new set of market reforms related to nondiscrimination. These reforms include: Premium rating restrictions for health insurance issuers in the individual and small group markets; Additional limits regarding discrimination based on a health status-related factor; Prohibition on imposing preexisting condition exclusions; and Expanded guaranteed issue and renewability requirements. This The Horton Group, Inc.  Legislative Brief summarizes select ACA insurance market reforms for 2014. Please read below for more information. Premium Rating The ACA creates federal standards for setting insurance premium]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/insurance-market-nondiscrimination-reforms-for-2014/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HHS Issues FAQs on Essential Health Benefits</title>
		<link>http://www.hortongroupblog.com/hhs-issues-faq-on-essential-health-benefits/</link>
		<comments>http://www.hortongroupblog.com/hhs-issues-faq-on-essential-health-benefits/#comments</comments>
		<pubDate>Tue, 27 Nov 2012 16:56:12 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=290</guid>
		<description><![CDATA[The Affordable Care Act (or ACA) will require non-grandfathered health insurance plans in the individual and small group markets to cover a comprehensive set of items and services, known as the essential health benefits (EHB) package. This coverage requirement will become effective in 2014. ACA broadly identified 10 benefit categories to be included as EHB. ACA also directed the Department of Health and Human Services (HHS) to provide more specific guidance on the items and services that make up the EHB package. On Dec. 16, 2011, HHS released an informational bulletin (Bulletin) that described the approach it intends to take]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/hhs-issues-faq-on-essential-health-benefits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Approach for Defining Essential Health Benefits</title>
		<link>http://www.hortongroupblog.com/healthcare-reform-approach-for-defining-essential-health-benefits/</link>
		<comments>http://www.hortongroupblog.com/healthcare-reform-approach-for-defining-essential-health-benefits/#comments</comments>
		<pubDate>Tue, 27 Nov 2012 16:47:12 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=285</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) requires non-grandfathered plans in the individual and small group markets to offer a comprehensive package of items and services, known as essential health benefits. This requirement applies to plans offered inside and outside of the state insurance exchanges (Exchanges), which are scheduled to become effective in 2014. However, self-insured group health plans, health insurance coverage offered in the large group market and grandfathered plans are not required to cover essential health benefits. ACA requires essential health benefits to reflect the scope of benefits covered by a typical employer and to cover at]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/healthcare-reform-approach-for-defining-essential-health-benefits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Implications on Workplace Wellness Programs</title>
		<link>http://www.hortongroupblog.com/health-care-reform-implications-on-workplace-wellness-programs/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-implications-on-workplace-wellness-programs/#comments</comments>
		<pubDate>Mon, 26 Nov 2012 06:25:24 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Worksite Wellness]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=187</guid>
		<description><![CDATA[The Affordable Care Act (ACA) included several reforms directed at promoting and improving the effectiveness of workplace wellness programs. Starting in 2014, employers can offer increased incentives to employees under health-contingent workplace wellness programs. In addition, ACA created a grant program for eligible small businesses that implement comprehensive workplace wellness programs. ACA also authorized the Centers for Disease Control and Prevention (CDC) to provide employers with technical assistance regarding wellness programs. WELLNESS INCENTIVE INCREASE Existing regulations under HIPAA permit wellness program incentives of up to 20 percent of the total cost of coverage, as long as the program meets certain]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-implications-on-workplace-wellness-programs/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Lifetime and Annual Limits</title>
		<link>http://www.hortongroupblog.com/lifetime-and-annual-limits/</link>
		<comments>http://www.hortongroupblog.com/lifetime-and-annual-limits/#comments</comments>
		<pubDate>Fri, 16 Nov 2012 04:25:59 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Annual Limits]]></category>
		<category><![CDATA[Employee Benefits]]></category>
		<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=232</guid>
		<description><![CDATA[Among other reforms, the Affordable Care Act (ACA) contains prohibitions for health plans regarding lifetime and annual limits on the dollar value of health benefits. This mandate is effective for plan years beginning on or after Sept. 23, 2010. Although annual limits are generally prohibited, “restricted annual limits” are permitted for essential health benefits for plan years beginning before Jan. 1, 2014. On June 28, 2010, the Departments of Health and Human Services (HHS), Labor and the Treasury issued interim final rules regarding these health plan coverage mandates. RESTRICTED ANNUAL LIMITS The interim final rules establish a three-year phased approach]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/lifetime-and-annual-limits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Prohibition on Rescissions</title>
		<link>http://www.hortongroupblog.com/health-care-reform-prohibition-on-rescissions/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-prohibition-on-rescissions/#comments</comments>
		<pubDate>Fri, 16 Nov 2012 04:05:26 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=221</guid>
		<description><![CDATA[Effective for plan years beginning on or after Sept. 23, 2010, the Affordable Care Act (ACA) prohibits group health plans and health insurance issuers from rescinding coverage for covered individuals, except in the case of fraud or intentional misrepresentation of a material fact. Fraud may include an omission of relevant facts. This prohibition applies to grandfathered and non-grandfathered health plans, whether in the group or individual market, and whether coverage is insured or self-funded. On June 28, 2010, the Departments of Health and Human Services (HHS), Labor and the Treasury issued interim final rules regarding these health plan coverage mandates.]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-prohibition-on-rescissions/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Pre-existing Condition Exclusions</title>
		<link>http://www.hortongroupblog.com/health-care-reform-pre-existing-condition-exclusions/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-pre-existing-condition-exclusions/#comments</comments>
		<pubDate>Fri, 16 Nov 2012 04:00:27 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=219</guid>
		<description><![CDATA[The Affordable Care Act (ACA) amended the rules regarding pre-existing condition exclusions in the Health Insurance Portability and Accountability Act of 1996 (HIPAA). The HIPAA rules applied only to group health plans and group health insurance coverage, and permitted limited exclusions of coverage based on pre-existing conditions under certain circumstances. However, the new rules prohibit any pre-existing condition from being imposed by group health plans or group health insurance coverage, and extend this protection to individual health insurance coverage. This prohibition generally is effective with respect to plan years beginning on or after Jan. 1, 2014. However, for enrollees who]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-pre-existing-condition-exclusions/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Patient Protections</title>
		<link>http://www.hortongroupblog.com/health-care-reform-patient-protections/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-patient-protections/#comments</comments>
		<pubDate>Fri, 16 Nov 2012 03:54:25 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=215</guid>
		<description><![CDATA[Among other reforms, the Affordable Care Act (ACA) imposes three new requirements on group health plans and group or individual health insurance coverage that are referred to as “patient protections.” These patient protections relate to the choice of a health care professional and requirements relating to benefits for emergency services, and became effective for plan years beginning on or after Sept. 23, 2010. They do not apply to grandfathered plans. The rules regarding choice of health care professional apply only to plans that have a network of providers. On June 28, 2010, the Departments of Health and Human Services (HHS),]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-patient-protections/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Model Notice of Annual Limit Waiver</title>
		<link>http://www.hortongroupblog.com/health-care-reform-model-notice-of-annual-limit-waiver/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-model-notice-of-annual-limit-waiver/#comments</comments>
		<pubDate>Thu, 01 Nov 2012 03:55:56 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Model Notices]]></category>
		<category><![CDATA[Affordable Care Act]]></category>
		<category><![CDATA[annual limits]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=156</guid>
		<description><![CDATA[ The following model language, which shall be prominently displayed in clear, conspicuous 14-point bold type on the front of the materials, shall be used to satisfy the annual limit waiver notice requirement: The Affordable Care Act prohibits health plans from applying dollar limits below a specific amount on coverage for certain benefits. This year, if a plan applies a dollar limit on the coverage it provides for certain benefits in a year, that limit must be at least [$750,000/$1.25 million/$2 million, as applicable]. Your health coverage, offered by [name of group health plan or health insurance issuer], does not meet]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-model-notice-of-annual-limit-waiver/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform and COBRA &#8211; Questions and Answers (Q&amp;A)</title>
		<link>http://www.hortongroupblog.com/health-care-reform-and-cobra-questions-and-answers-qa/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-and-cobra-questions-and-answers-qa/#comments</comments>
		<pubDate>Wed, 31 Oct 2012 23:04:25 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Cobra]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[COBRA]]></category>
		<category><![CDATA[Frequently Asked Questions]]></category>
		<category><![CDATA[Social Security]]></category>
		<category><![CDATA[Social Security Administration]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=43</guid>
		<description><![CDATA[The Patient Protection and Affordable Care Act (PPACA) was enacted on March 23, 2010. Continuation coverage under the Consolidated Omnibus Budget Reconciliation Act (COBRA) was minimally affected by the health care reform legislation. The Department of Labor issued guidance in the form of Frequently Asked Questions to assist in comprehending the health care reform as it pertains to COBRA. This The Horton Group, Inc.  Legislative Brief sets out the FAQs issued by the DOL. For a copy of the guidance, see: www.dol.gov/ebsa/faqs/faq-healthcarereform.html. Did the health care reform legislation extend the COBRA premium extension? No. The health care reform legislation, The]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-and-cobra-questions-and-answers-qa/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Temporary Waiver Program for Annual Limits</title>
		<link>http://www.hortongroupblog.com/health-care-reform-temporary-waiver-program-for-annual-limits/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-temporary-waiver-program-for-annual-limits/#comments</comments>
		<pubDate>Wed, 31 Oct 2012 04:16:40 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=173</guid>
		<description><![CDATA[The Affordable Care Act (ACA) generally prohibits health plans and health insurance issuers from imposing lifetime limits on the dollar value of essential health benefits, effective for plan years beginning on or after Sept. 23, 2010. Effective for plan years beginning on or after Jan. 1, 2014, annual limits on essential health benefits are prohibited. However, before then, “restricted annual limits” are permitted for essential health benefits. To protect health coverage for workers until more options are available in 2014, ACA allowed the Department of Health and Human Services (HHS) to grant waivers from the restricted annual limits requirements to]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-temporary-waiver-program-for-annual-limits/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Preventive Care Coverage Guidelines</title>
		<link>http://www.hortongroupblog.com/health-care-reform-preventive-care-coverage-guidelines/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-preventive-care-coverage-guidelines/#comments</comments>
		<pubDate>Fri, 19 Oct 2012 04:06:56 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Preventative Care]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=167</guid>
		<description><![CDATA[The Affordable Care Act (ACA) requires non-grandfathered health plans to cover certain preventive health services without imposing cost-sharing requirements for the services. This requirement generally became effective for plan years beginning on or after Sept. 23, 2010. It does not apply to grandfathered health plans. On July 19, 2010, the Departments of Health and Human Services (HHS), Labor and the Treasury issued interim final rules relating to coverage of preventive care services. In August 2011, HHS issued additional preventive care guidelines for women. These additional guidelines, which are generally effective for plan years beginning on or after Aug. 1, 2012,]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-preventive-care-coverage-guidelines/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Application of Annual Limit Restrictions to HRAs</title>
		<link>http://www.hortongroupblog.com/application-of-annual-limit-restrictions-to-hras/</link>
		<comments>http://www.hortongroupblog.com/application-of-annual-limit-restrictions-to-hras/#comments</comments>
		<pubDate>Tue, 16 Oct 2012 22:27:58 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[ACA]]></category>
		<category><![CDATA[Affordable Care Act]]></category>
		<category><![CDATA[Waiver Exemption]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=142</guid>
		<description><![CDATA[The Affordable Care Act (ACA) generally prohibits health plans and health coverage issuers from imposing lifetime or annual limits on the dollar value of essential health benefits, effective for plan years beginning on or after Sept. 23, 2010. Although annual limits are generally prohibited, “restricted annual limits” are permitted for essential health benefits for plan years beginning before Jan. 1, 2014. Interim final regulations provide that the annual limit requirements may be waived by the Department of Health and Human Services (HHS) if compliance with the restrictions would result in a significant decrease in access to benefits or a significant]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/application-of-annual-limit-restrictions-to-hras/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Women’s Preventive Care</title>
		<link>http://www.hortongroupblog.com/health-care-reform-womens-preventive-care/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-womens-preventive-care/#comments</comments>
		<pubDate>Wed, 10 Oct 2012 22:57:46 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employee Benefits]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Preventative Care]]></category>
		<category><![CDATA[HIV]]></category>
		<category><![CDATA[HPV]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=34</guid>
		<description><![CDATA[Additional guidelines expand coverage &#160; The health care reform law requires health plans to cover certain preventive care services for participants without any cost-sharing, such as deductibles, copayments or coinsurance. This requirement includes additional preventive care for women. Read on to learn about these additional benefits. Additional Coverage for Women The health care reform law requires that more types of preventive care are provided at no cost to women than to men. The reasoning behind this is that women have unique health needs and higher rates of chronic disease, such as diabetes, heart disease and stroke. What Is Covered? Health]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-womens-preventive-care/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Individual Tax Credits to Trigger Employer Penalties</title>
		<link>http://www.hortongroupblog.com/health-care-reform-individual-tax-credits-to-trigger-employer-penalties/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-individual-tax-credits-to-trigger-employer-penalties/#comments</comments>
		<pubDate>Tue, 11 Sep 2012 03:08:32 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Health Savings Accounts (HSAs)]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=223</guid>
		<description><![CDATA[The Affordable Care Act (ACA) created a premium tax credit to help eligible individuals and families purchase health insurance through an Affordable Insurance Exchange (Exchange). By reducing a taxpayer’s out-of-pocket premium costs, the credit is designed to make coverage through an Exchange more affordable. The Exchanges are scheduled to become operational in 2014, with enrollment beginning Oct. 1, 2013. On May 23, 2012, the Internal Revenue Service (IRS) published final regulations to provide guidance on various aspects of the premium tax credit, including the eligibility criteria for claiming the tax credit. Comments on the regulations were due by Aug. 21,]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-individual-tax-credits-to-trigger-employer-penalties/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: FAQs on Enrollment and Employer Shared Responsibility Requirements</title>
		<link>http://www.hortongroupblog.com/health-care-reform-faqs-on-enrollment-and-employer-shared-responsibility-requirements/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-faqs-on-enrollment-and-employer-shared-responsibility-requirements/#comments</comments>
		<pubDate>Mon, 10 Sep 2012 03:37:55 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[DOL]]></category>
		<category><![CDATA[FLSA]]></category>
		<category><![CDATA[IRS]]></category>
		<category><![CDATA[Technical Release]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=146</guid>
		<description><![CDATA[The health care reforms made by the Affordable Care Act (ACA) have staggered effective dates, with many important provisions becoming effective in 2014. The Departments of Health and Human Services, Labor and Treasury (Departments) are working on regulations and other guidance to implement the 2014 health care reform changes. On Feb. 9, 2012, the Department of Labor (DOL) issued Technical Release 2012-01 to answer questions from employers and other stakeholders on ACA’s provisions regarding automatic enrollment, employer shared responsibility for health coverage and the 90-day limitation on health plan waiting periods. The guidance also outlined approaches that the Departments are]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-faqs-on-enrollment-and-employer-shared-responsibility-requirements/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Guidance on Employer Shared Responsibility Penalty</title>
		<link>http://www.hortongroupblog.com/irs-guidance-on-employer-shared-responsibility-penalty/</link>
		<comments>http://www.hortongroupblog.com/irs-guidance-on-employer-shared-responsibility-penalty/#comments</comments>
		<pubDate>Mon, 10 Sep 2012 03:13:27 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=226</guid>
		<description><![CDATA[Beginning in 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers to help ensure that individuals have access to affordable health coverage. Under these “pay or play” requirements, large employers that do not offer any health coverage to their full-time employees or that offer health coverage to their full-time employees that is either unaffordable or does not provide minimum value may be subject to a penalty. This penalty is also referred to as a “shared responsibility payment.” The Department of the Treasury (Treasury) and the Internal Revenue Service (IRS) intend to issue regulations on a]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/irs-guidance-on-employer-shared-responsibility-penalty/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Temporary Guidance Issued on 90-day Waiting Period Limit</title>
		<link>http://www.hortongroupblog.com/temporary-guidance-issued-on-90-day-waiting-period-limit/</link>
		<comments>http://www.hortongroupblog.com/temporary-guidance-issued-on-90-day-waiting-period-limit/#comments</comments>
		<pubDate>Sun, 09 Sep 2012 15:09:40 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=271</guid>
		<description><![CDATA[For plan years beginning on or after Jan. 1, 2014, the Affordable Care Act (ACA) prohibits group health plans and group health insurance issuers from applying any waiting period that exceeds 90 days. ACA’s 90-day waiting period requirement does not require an employer to offer coverage to any particular employee or class of employees, including part-time employees. It only prevents an otherwise eligible employee (or dependent) from having to wait more than 90 days before coverage under a group health plan becomes effective. In 2011, the Departments of Labor (DOL), Health and Human Services (HHS) and the Treasury (Departments) invited]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/temporary-guidance-issued-on-90-day-waiting-period-limit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>IRS Issues Guidance on Employer Penalties &#8211; Full-time Status and Using W-2 Wages</title>
		<link>http://www.hortongroupblog.com/irs-issues-guidance-on-employer-penalties-full-time-status-and-using-w-2-wages/</link>
		<comments>http://www.hortongroupblog.com/irs-issues-guidance-on-employer-penalties-full-time-status-and-using-w-2-wages/#comments</comments>
		<pubDate>Sat, 08 Sep 2012 03:20:30 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[W-2 Reporting]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=230</guid>
		<description><![CDATA[Effective for 2014, the Affordable Care Act (ACA) imposes “pay or play” requirements on large employers to encourage them to provide group health plan coverage for their employees. A large employer for this purpose is one that employed at least 50 full-time employees, including full-time equivalents, on business days during the preceding calendar year. Large employers that do not offer any health coverage to all full-time employees or that offer health coverage to their full-time employees that is either unaffordable or does not provide minimum value may be subject to penalties. The penalty is known as a “shared responsibility payment.”]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/irs-issues-guidance-on-employer-penalties-full-time-status-and-using-w-2-wages/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Summary of Benefits and Coverage</title>
		<link>http://www.hortongroupblog.com/health-care-reform-summary-of-benefits-and-coverage/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-summary-of-benefits-and-coverage/#comments</comments>
		<pubDate>Thu, 09 Aug 2012 23:49:01 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>
		<category><![CDATA[Flexible Spending Accounts (FSA)]]></category>
		<category><![CDATA[SBC]]></category>
		<category><![CDATA[SPD]]></category>
		<category><![CDATA[Timing Requirements]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=79</guid>
		<description><![CDATA[The Patient Protection and Affordable Care Act (PPACA) requires health plans and health insurance issuers to provide a summary of benefits and coverage (SBC) to applicants and enrollees. Both non-grandfathered and grandfathered plans will need to provide the SBC. The SBC is a concise document providing simple and consistent information about health plan benefits and coverage. It must be provided free of charge. Its purpose is to help health plan consumers better understand the coverage they have and to help them make easy comparisons of different options when shopping for new coverage. On Aug. 22, 2011, the Departments of Health]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-summary-of-benefits-and-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: More FAQs Issued on Summary of Benefits and Coverage</title>
		<link>http://www.hortongroupblog.com/hcr-more-faqs-issued-on-summary-of-benefits-and-coverage/</link>
		<comments>http://www.hortongroupblog.com/hcr-more-faqs-issued-on-summary-of-benefits-and-coverage/#comments</comments>
		<pubDate>Tue, 07 Aug 2012 18:59:28 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>
		<category><![CDATA[FAQ]]></category>
		<category><![CDATA[Medicare Advantage]]></category>
		<category><![CDATA[Rehabilitation Act]]></category>
		<category><![CDATA[SBC]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=87</guid>
		<description><![CDATA[The Affordable Care Act (ACA) requires health plans and health insurance issuers to provide applicants and enrollees with a concise document providing simple and consistent information about health plan benefits and coverage. This document, which is called a summary of benefits and coverage (SBC), is intended to help health plan consumers better understand the coverage that they have and to help them make easier comparisons when shopping for new coverage. On Feb. 9, 2012, the Departments of Health and Human Services (HHS), Labor and the Treasury (Departments) issued final regulations for the SBC. Plans and issuers must start providing the]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/hcr-more-faqs-issued-on-summary-of-benefits-and-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Changes to Health Accounts</title>
		<link>http://www.hortongroupblog.com/health-care-reform-changes-to-health-accounts/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-changes-to-health-accounts/#comments</comments>
		<pubDate>Fri, 22 Jun 2012 01:10:57 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Health Savings Accounts (HSAs)]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=192</guid>
		<description><![CDATA[The health care reform law, which consists of the Affordable Care Act (ACA) and the Health Care and Education Reconciliation Act of 2010 (HCERA), makes some significant changes to health flexible spending accounts (health FSAs), health reimbursement arrangements (HRAs) and health savings accounts (HSAs). These include: Reimbursement permitted for medicine or a drug only with a prescription (except for insulin). Contributions to health FSAs limited to $2,500 per year, subject to cost-of-living increases. Increased tax on withdrawals from HSAs and Archer MSAs not used for medical expenses. This The Horton Group, Inc.  Legislative Brief describes the new rules related to]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-changes-to-health-accounts/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: IRS Provides Guidance on $2500 Health FSA Limit</title>
		<link>http://www.hortongroupblog.com/health-care-reform-irs-provides-guidance-on-2500-health-fsa-limit/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-irs-provides-guidance-on-2500-health-fsa-limit/#comments</comments>
		<pubDate>Fri, 01 Jun 2012 01:20:27 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Flexible Spending Accounts (FSA)]]></category>
		<category><![CDATA[Health Savings Accounts (HSAs)]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[Taxes & Fees]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=199</guid>
		<description><![CDATA[The Affordable Care Act (ACA) imposes a $2,500 limit on salary reduction contributions to a health flexible spending account (FSA) offered under a cafeteria plan. This limit is applicable to grandfathered and non-grandfathered health FSAs. ACA provides that this change is effective for taxable years beginning after Dec. 31, 2012. The $2,500 limit will be indexed for cost-of-living adjustments for 2014 and later years. Prior to the ACA change, the law did not limit employees’ health FSA contributions. It has been common, however, for employers to limit employee contributions to health FSAs. Employers may continue to impose limits on employee]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-irs-provides-guidance-on-2500-health-fsa-limit/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Template for Summary of Benefits and Coverage</title>
		<link>http://www.hortongroupblog.com/template-for-summary-of-benefits-and-coverage/</link>
		<comments>http://www.hortongroupblog.com/template-for-summary-of-benefits-and-coverage/#comments</comments>
		<pubDate>Fri, 11 May 2012 19:19:31 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employee Benefits]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=93</guid>
		<description><![CDATA[Please click on the icon below to download a pdf of hte template for Summary Benefits &#38; Coverage.  For instructions on the use of the template, click here. &#160; &#160; &#160; Revised: 5/14/12 Related Posts: No Related Posts]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/template-for-summary-of-benefits-and-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>FAQs on Summary of Benefits and Coverage</title>
		<link>http://www.hortongroupblog.com/faqs-on-summary-of-benefits-and-coverage/</link>
		<comments>http://www.hortongroupblog.com/faqs-on-summary-of-benefits-and-coverage/#comments</comments>
		<pubDate>Tue, 20 Mar 2012 18:55:06 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Summary of Benefits & Coverage]]></category>
		<category><![CDATA[CFR]]></category>
		<category><![CDATA[COBRA]]></category>
		<category><![CDATA[SBC]]></category>
		<category><![CDATA[SPD]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=83</guid>
		<description><![CDATA[The Patient Protection and Affordable Care Act (Affordable Care Act or ACA) requires health plans and health insurance issuers to provide a summary of benefits and coverage (SBC) to applicants and enrollees. The SBC is limited to four double-sided pages and provides straightforward and consistent information about health plan benefits and coverage. Its purpose is to help health plan consumers better understand the coverage they have and to help them make easy comparisons of different options when shopping for new coverage. On Feb. 14, 2012, the Departments of Labor, Health and Human Services (HHS), and the Treasury (Departments) issued final]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/faqs-on-summary-of-benefits-and-coverage/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Pay or Play Calculator</title>
		<link>http://www.hortongroupblog.com/health-care-reform-pay-or-play-calculator/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-pay-or-play-calculator/#comments</comments>
		<pubDate>Fri, 02 Mar 2012 16:18:17 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employer Penalities]]></category>
		<category><![CDATA[Health Plan Fees]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[analysis tool]]></category>
		<category><![CDATA[calculator]]></category>
		<category><![CDATA[eligibility rules]]></category>
		<category><![CDATA[employer contribution]]></category>
		<category><![CDATA[healthcare reform]]></category>
		<category><![CDATA[impact analysis]]></category>
		<category><![CDATA[medicaid eligibility]]></category>
		<category><![CDATA[pay or play]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=274</guid>
		<description><![CDATA[Beginning in 2014, new rules go into effect that may have a significant effect on employer-sponsored health plans, and employers are confused by how these changes will impact them. Compounding the uncertainty is the fact that the rules will have dramatically different effects on different employers based on factors such as the employer size, employee demographics, and current plan designs. Now there is a tool to help employers analyze how various health reform changes will affect their unique situation. The Horton Group’s Health Reform Impact Analysis Tool uses the employer’s unique employee and plan information to estimate the financial impact]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-pay-or-play-calculator/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Compromise on Contraceptive Coverage for Religious Employers</title>
		<link>http://www.hortongroupblog.com/compromise-on-contraceptive-coverage-for-religious-employers/</link>
		<comments>http://www.hortongroupblog.com/compromise-on-contraceptive-coverage-for-religious-employers/#comments</comments>
		<pubDate>Tue, 21 Feb 2012 23:01:16 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Preventative Care]]></category>
		<category><![CDATA[BACKGROUND]]></category>
		<category><![CDATA[HHS]]></category>
		<category><![CDATA[President Obama]]></category>
		<category><![CDATA[White House]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=161</guid>
		<description><![CDATA[Under health care reform, non-grandfathered health plans must cover women’s preventive care services, including contraception, without charging a co-pay or deductible. This rule is effective as soon as August 2012 for some plans. Churches, other houses of worship and similar organizations are exempt from covering contraception on the basis of their religious objections. However, this exemption does not cover other church-affiliated institutions, such as schools, charities, hospitals and universities. On Feb. 10, 2012, President Obama announced a proposal to address objections of non-exempt religious organizations. Under this proposal, the organization may choose whether or not to cover contraceptives. The insurance]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/compromise-on-contraceptive-coverage-for-religious-employers/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Nondiscrimination Rules for Fully-insured Group Health Plans</title>
		<link>http://www.hortongroupblog.com/health-care-reform-nondiscrimination-rules-for-fully-insured-group-health-plans/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-nondiscrimination-rules-for-fully-insured-group-health-plans/#comments</comments>
		<pubDate>Wed, 22 Feb 2012 03:49:36 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=213</guid>
		<description><![CDATA[Under health care reform, some fully insured group health plans will be required to comply for the first time with federal nondiscrimination rules related to compensation. These rules prohibit discrimination in favor of highly compensated individuals (HCIs). They will apply to non-grandfathered, fully insured plans only. The nondiscrimination rules were set to be effective for plan years beginning on or after Sept. 23, 2010. However, they have been delayed indefinitely, pending the issuance of regulations. Once regulations are issued, they will specify the new effective date. Please read below for general information on the existing nondiscrimination requirements that will be]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-nondiscrimination-rules-for-fully-insured-group-health-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: 60-Day Advance Notice of Plan Changes</title>
		<link>http://www.hortongroupblog.com/60-day-advance-notice-of-plan-changes/</link>
		<comments>http://www.hortongroupblog.com/60-day-advance-notice-of-plan-changes/#comments</comments>
		<pubDate>Wed, 15 Feb 2012 01:30:11 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Notice and Disclosure Requirements]]></category>
		<category><![CDATA[Plan Change Notification: 60 Days]]></category>
		<category><![CDATA[ERISA]]></category>
		<category><![CDATA[PPACA]]></category>
		<category><![CDATA[SBC]]></category>
		<category><![CDATA[SMM]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=107</guid>
		<description><![CDATA[The Patient Protection and Affordable Care Act (PPACA) requires health plans and health insurance issuers to provide a summary of benefits and coverage (SBC) to applicants and enrollees. The SBC is intended to be a concise explanation of important health plan information. Its purpose is to help consumers better understand their coverage options. The SBC requirement applies to both non-grandfathered and grandfathered plans. In addition, PPACA requires plans and issuers to keep the SBC up-to-date by giving at least 60 days’ advance notice of certain changes to their plans. Changes that must be disclosed are material modifications in plan terms]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/60-day-advance-notice-of-plan-changes/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Types of Coverage Subject to Form W-2 Reporting</title>
		<link>http://www.hortongroupblog.com/types-of-coverage-subject-to-form-w-2-reporting/</link>
		<comments>http://www.hortongroupblog.com/types-of-coverage-subject-to-form-w-2-reporting/#comments</comments>
		<pubDate>Tue, 14 Feb 2012 16:23:43 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[W-2 Reporting]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=280</guid>
		<description><![CDATA[The Patient Protection and Affordable Care Act (PPACA) requires employers to report the aggregate cost of employer-sponsored group health coverage on employees’ Forms W-2. The purpose of the reporting requirement is to provide employees with useful and comparable information on the cost of their health coverage. It does not cause employer-provided health coverage to become taxable. For 2011, this informational reporting was optional for all employers. The reporting requirement remains optional for small employers (those that filed fewer than 250 Forms W-2 for the preceding calendar year) for 2012 and for later years until the IRS issues further guidance. All]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/types-of-coverage-subject-to-form-w-2-reporting/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Overview of Grandfathered Plans</title>
		<link>http://www.hortongroupblog.com/overview-of-grandfathered-plans/</link>
		<comments>http://www.hortongroupblog.com/overview-of-grandfathered-plans/#comments</comments>
		<pubDate>Mon, 13 Feb 2012 19:35:51 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Grandfathered Plans]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[annual limits]]></category>
		<category><![CDATA[Clinical Trials]]></category>
		<category><![CDATA[Dependent Coverage]]></category>
		<category><![CDATA[Grandfathered Plan]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=111</guid>
		<description><![CDATA[The health care reform law contains many provisions that affect the health coverage you provide for your employees. The extent of the law’s impact depends, in part, on whether you maintain a “grandfathered” health plan. Grandfathered plans can avoid a number of the health care reform provisions. This The Horton Group, Inc.  Legislative Brief provides an overview of grandfathered plans, including information to help you understand what makes a plan “grandfathered.” It also includes a summary of the health care reform provisions that are applicable to grandfathered plans and those that are inapplicable to grandfathered plans. GRANDFATHERED STATUS What Is]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/overview-of-grandfathered-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Grandfathered Plans – Permitted and Prohibited Changes</title>
		<link>http://www.hortongroupblog.com/health-care-reform-grandfathered-plans-permitted-and-prohibited-changes/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-grandfathered-plans-permitted-and-prohibited-changes/#comments</comments>
		<pubDate>Mon, 13 Feb 2012 15:09:30 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Grandfathered Plans]]></category>
		<category><![CDATA[HealthCare Reform]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=241</guid>
		<description><![CDATA[The health care reform law contains numerous changes for group health coverage. The extent of the law’s impact on an employer’s health plan depends, in part, on whether the health plan has “grandfathered” status. A grandfathered plan is a group health plan that existed on March 23, 2010 (the date the health care reform law was enacted) and has not had certain prohibited changes made to it. If a plan is grandfathered, it is exempt from certain health care reform requirements, such as the requirement to provide preventive health services without cost-sharing. If a plan loses its grandfathered status, it]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-grandfathered-plans-permitted-and-prohibited-changes/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Patient Protection Model Disclosure</title>
		<link>http://www.hortongroupblog.com/patient-protection-model-disclosure/</link>
		<comments>http://www.hortongroupblog.com/patient-protection-model-disclosure/#comments</comments>
		<pubDate>Wed, 11 Jan 2012 15:22:13 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Model Notices]]></category>
		<category><![CDATA[Notice and Disclosure Requirements]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=248</guid>
		<description><![CDATA[When applicable, it is important that individuals enrolled in a plan or health insurance coverage know of their rights to (1) choose a primary care provider or a pediatrician when a plan or issuer requires designation of a primary care physician; or (2) obtain obstetrical or gynecological care without prior authorization.  Accordingly, the interim final regulations regarding patient protections under section 2719A of the Affordable Care Act require plans and issuers to provide notice to participants of these rights when applicable.  The notice must be provided whenever the plan or issuer provides a participant with a summary plan description or]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/patient-protection-model-disclosure/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>Model Notice for Grandfathered Plans</title>
		<link>http://www.hortongroupblog.com/model-notice-for-grandfathered-plans/</link>
		<comments>http://www.hortongroupblog.com/model-notice-for-grandfathered-plans/#comments</comments>
		<pubDate>Wed, 11 Jan 2012 15:18:55 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Grandfathered Plans]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Model Notices]]></category>
		<category><![CDATA[Notice and Disclosure Requirements]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=244</guid>
		<description><![CDATA[To maintain status as a grandfathered health plan, a plan or health insurance coverage must include a statement, in any plan materials provided to a participant or beneficiary describing the benefits provided under the plan or health insurance coverage, that the plan or coverage believes it is a grandfathered health plan within the meaning of section 1251 of the Patient Protection and Affordable Care Act and must provide contact information for questions and complaints. The following model language can be used to satisfy this disclosure requirement: This [group health plan or health insurance issuer] believes this [plan or coverage] is]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/model-notice-for-grandfathered-plans/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: IRS Q&amp;A&#8217;s on Form W-2 Reporting</title>
		<link>http://www.hortongroupblog.com/health-care-reform-irs-qas-on-form-w-2-reporting/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-irs-qas-on-form-w-2-reporting/#comments</comments>
		<pubDate>Wed, 11 Jan 2012 02:30:49 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Employee Benefits]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[Taxes & Fees]]></category>
		<category><![CDATA[W-2 Reporting]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=205</guid>
		<description><![CDATA[The Affordable Care Act (ACA) added Internal Revenue Code (Code) section 6051(a)(14), which requires employers to report the aggregate cost of employer-sponsored group health plan coverage on their employees’ Forms W-2. This reporting requirement was originally effective for the 2011 tax year. However, the IRS later made reporting optional for 2011. In April 2011, the IRS issued Notice 2011-28, which furthered delayed the Form W-2 reporting requirement for small employers and provided interim guidance on the reporting requirement. On Jan. 3, 2012, the IRS issued Notice 2012-9, which revised and clarified the IRS’s interim guidance on the Form W-2 reporting]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-irs-qas-on-form-w-2-reporting/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
		<item>
		<title>HealthCare Reform: Form W-2 Reporting Requirements</title>
		<link>http://www.hortongroupblog.com/health-care-reform-form-w-2-reporting-requirements/</link>
		<comments>http://www.hortongroupblog.com/health-care-reform-form-w-2-reporting-requirements/#comments</comments>
		<pubDate>Fri, 06 Jan 2012 02:14:46 +0000</pubDate>
		<dc:creator>admin</dc:creator>
				<category><![CDATA[Flexible Spending Accounts (FSA)]]></category>
		<category><![CDATA[Health Savings Accounts (HSAs)]]></category>
		<category><![CDATA[HealthCare Reform]]></category>
		<category><![CDATA[HRA]]></category>
		<category><![CDATA[W-2 Reporting]]></category>

		<guid isPermaLink="false">http://www.hortongroupblog.com/?p=195</guid>
		<description><![CDATA[The Affordable Care Act (ACA) requires employers to report the aggregate cost of employer-sponsored group health plan coverage on their employees’ Forms W-2. The purpose of the reporting requirement is to provide information to employees regarding how much their health coverage costs. The reporting does not mean that the cost of the coverage is taxable to employees. This reporting requirement was originally effective for the 2011 tax year (for the W-2 Forms due by the end of January 2012). However, the IRS later made reporting optional for 2011 for all employers. The IRS further delayed the reporting requirement for small]]></description>
		<wfw:commentRss>http://www.hortongroupblog.com/health-care-reform-form-w-2-reporting-requirements/feed/</wfw:commentRss>
		<slash:comments>0</slash:comments>
		</item>
	</channel>
</rss>
