• CBC-Source
• Delay in Employer Mandate
• What Is A Large Group?
• Eligibility Determination
• Employer Penalties for Not Offering Coverage
• Minimum Essential Coverage
• Affordability
• Form W-2 Reporting Requirements
• Automatic Enrollment
• Plan Design & Coverage Issues
Preventive Care Coverage $2,500 Contribution Limit for FSAs Annual Limits Excessive Waiting Periods Pre-existing Condition Clauses Coverage for Clinical Trial Participants Comprehensive Benefits Coverage (Essential benefits) Limits on Cost-sharing Nondiscrimination for Fully-Insured Plans
• Disclosure Requirements
Notice of Exchange Summary of Benefits and Coverage 60 day Notice of Plan Changes Notice of Recission Statement of Grandfathered Status
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Research Fees Reinsurance Fees
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• How does it affect you?
Currently Do Not Offer Coverage Will Offer Coverage in 2014
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Statement of Grandfathered Status (GF plans only)

Grandfathered (GF) plans are those that existed on March 23, 2010, and have not made certain prohibited changes. In order to retain GF status, these plans must provide a statement of GF status to participants. The first statement was required to be provided before the first plan year beginning on or after September 23, 2010. The statement must continue to be provided on a periodic basis with participant materials describing plan benefits.