Special enrollment periods

Prohibiting discrimination against participants and beneficiaries based on a health factor

Special rules for certain church plans

Additional requirements prohibiting discrimination based on genetic information (temporary)

Special Rule Allowing Integration of Health Reimbursement Arrangements (HRAs) and Other Account-Based Group Health Plans with Individual Health Insurance Coverage and Medicare and Prohibiting Discrimination In HRAs and Other Account-Based Group Health Plans

Standards relating to benefits for mothers and newborns

Parity in mental health and substance use disorder benefits

Preservation of right to maintain existing coverage

Table of contents

Failure of employer to make comparable health savings account contributions

General rules relating to excise tax on failure to meet minimum funding standards

Taxes on failure to meet minimum funding standards; definitions

Excise tax on accumulations in individual retirement accounts or annuities

Excise tax on accumulations in qualified retirement plans

General rules relating to excise tax on prohibited transactions

Statutory exemptions for office space or services and certain transactions involving financial institutions

Other statutory exemptions

Definition of “fiduciary”

“ESOP” requirements

Definition of the term “qualifying employer security”

Election to pay an excise tax for certain pre-1975 prohibited transactions

Other transitional rules

Questions and answers relating to taxes with respect to welfare benefit funds (temporary)

Questions and answers relating to the election concerning lines of business in existence on January 1, 1984 (temporary)

Questions and answers relating to the tax on certain dispositions by employee stock ownership plans and certain cooperatives (temporary)

Excise tax on certain excess contributions and excess aggregate contributions; table of contents

Excise tax on certain excess contributions and excess aggregate contributions

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COBRA in general

Plans that must comply

Qualified beneficiaries

Qualifying events

COBRA continuation coverage

Electing COBRA continuation coverage

Duration of COBRA continuation coverage

Paying for COBRA continuation coverage

Business reorganizations and employer withdrawals from multiemployer plans

Interaction of FMLA and COBRA

Requirement of return and time for filing of the excise tax under section 4980D

Requirement of return and time for filing of the excise tax under section 4980E

Notice requirements for certain pension plan amendments significantly reducing the rate of future benefit accrual

Employer contribution defined

Failure of employer to make comparable health savings account contributions

Calculating comparable contributions

HSA comparability rules and cafeteria plans and waiver of excise tax

Special rule for contributions made to the HSAs of nonhighly compensated employees

Special comparability rules for qualified HSA distributions contributed to HSAs on or after December 20, 2006 and before January 1, 2012

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Definitions

Applicable large employer and applicable large employer member

Determining full-time employees

Assessable payments under section 4980H(a)

Assessable payments under section 4980H(b)

Administration and procedure

General requirement of return, statement, or list

General requirement of return, statement, or list (temporary)

General requirement of return, statement, or list

Requirement of statement disclosing participation in certain transactions by taxpayers

Reporting requirements for tax return preparers

Signing of returns and other documents

Time for filing returns

Penalty for understatement due to willful, reckless, or intentional conduct

Automatic extension of time for filing returns for certain excise taxes under Chapter 43

Place for filing excise tax returns under section 4980B, 4980D, 4980E, or 4980G

Tax return preparer must furnish copy of return or claims for refund to taxpayer and must retain a copy or record

Tax return preparers furnishing identifying numbers for returns or claims for refund filed

Time and place for paying of tax shown on returns

Section 6694 penalties applicable to tax return preparer

Penalties for understatement due to an unreasonable position

Extension of period of collection when tax return preparer pays 15 percent of a penalty for understatement of taxpayer's liability and certain other procedural matters

Other assessable penalties with respect to the preparation of tax returns for other persons

Claims for credit or refund by tax return preparers

Tax return preparer

Basis and scope

Definitions

Limitations on preexisting condition exclusion period

Rules relating to creditable coverage

Evidence of creditable coverage

Prohibition of preexisting condition exclusions

Prohibiting discrimination against participants and beneficiaries based on a health factor

Prohibition on waiting periods that exceed 90 days

No lifetime or annual limits

Rules regarding rescissions

Coverage of preventive health services

Accommodations in connection with coverage of preventive health services

Eligibility of children until at least age 26

Summary of benefits and coverage and uniform glossary

Internal claims and appeals and external review processes

Patient protections

Special rules relating to group health plans

Applicability dates