IRS Finalizes ACA Health Insurance Fee Rules

Law360, New York (December 2, 2013, 4:28 PM ET) -- The Internal Revenue Service on Friday published final rules clarifying what health insurers and plans will be subject to a new annual fee established by the Affordable Care Act, clearing up that it will not be applied to stop-loss coverage.

The final rules published in the Federal Register are mostly consistent with proposed regulations for the Health Insurance Providers Fee the IRS issued earlier this year. However, the agency did specify that the fee will not apply to stop-loss coverage, which is commonly purchased by employers...
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