26 CFR 54.9815-2714T requires plans
and issuers to provide a notice of enrollment opportunity to
individuals whose coverage ended, or who were denied coverage (or
not eligible for coverage) under a group health plan or group
health insurance coverage because, under the terms of the plan or
coverage, the availability of dependent coverage of children ended
before the attainment of age 26.
These regulations have
been developed jointly by IRS/Treasury, the U.S. Department of
Labor, and the U.S. Department of Health and Human Services. All
three regulations will be published jointly behind a single
preamble. The White House has been involved in coordinating the
publication of these regulations. They would like to publish these
regulations in the next week (by 7 May 2010). DOL and HHS will be
delivering the regulations to OMB for review on Monday 3 May, and
we would like to deliver this PRA submission as soon as possible,
by Monday 3 May COB if possible. It is anticipated that OMB will
clear the regulations and this PRA submission by Wednesday 5
May.
PL: Pub.L. 111 - 148 1001 Name of Law:
Patient Protection and Affordable Care Act
PL: Pub.L. 111 - 152 2714 Name of Law: Health Care and Education
Reconciliation Act
US Code: 26 USC 9833 Name of Law: Regulations
These temporary regulations
provide guidance on the requirements for group health plans and
health insurance issuers under sections 2704 (prohibiting
preexisting condition exclusions), 2711 (prohibiting lifetime and
annual dollar limits on benefits), 2712 (prohibiting rescissions
except in cases of fraud and intentional misrepresentations of
material fact), 2713 (requiring coverage of certain preventive
health services without cost-sharing), 2714(requiring coverage of
dependent children to age 26), and 2716(prohibiting discrimination
in favor of highly compensated individuals) of the Public Health
Service Act, incorporated into section 9815 of the Internal Revenue
Code by section 1562(f) of the Patient Protection and Affordable
Care Act, Public Law 111-148. These temporary regulations also
provide guidance on the grandfathered plan rules of section 1251 of
the Patient Protection and Affordable Care Act. The creation of
these regulations will result in an increase in the number of
estimates responses by 39,765,500 and a total of 411,000 burden
hours.
On behalf of this Federal agency, I certify that
the collection of information encompassed by this request complies
with 5 CFR 1320.9 and the related provisions of 5 CFR
1320.8(b)(3).
The following is a summary of the topics, regarding
the proposed collection of information, that the certification
covers:
(i) Why the information is being collected;
(ii) Use of information;
(iii) Burden estimate;
(iv) Nature of response (voluntary, required for a
benefit, or mandatory);
(v) Nature and extent of confidentiality; and
(vi) Need to display currently valid OMB control
number;
If you are unable to certify compliance with any of
these provisions, identify the item by leaving the box unchecked
and explain the reason in the Supporting Statement.
REG-114494-10 - Affordable Care Act Enrollment Opportunity Notice Relating to Extended Dependent Coverage