REG-118412-10- Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act (TD XXXX)

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IC ID	Collection	Type	Status	Form
193151	REG-118412-10 - Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act		Unchanged

ICR Details

OMB Control No: 1545-2178	ICR Reference No: 201006-1545-025
Status: Historical Inactive	Previous ICR Reference No: 201006-1545-018
Agency/Subagency: TREAS/IRS	Agency Tracking No: Requesting approval by 6/7/10
Title: REG-118412-10- Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act (TD XXXX)
Type of Information Collection: New collection (Request for a new OMB Control Number)	Common Form ICR:  No
Type of Review Request: Emergency	Approval Requested By: 06/08/2010
OIRA Conclusion Action: Preapproved	Conclusion Date: 06/10/2010
	Date Received in OIRA: 06/08/2010
Terms of Clearance:

table that charts list comparision

	Inventory as of this Action	Requested	Previously Approved
Expiration Date	12/31/2010	6 Months From Approved
Responses	56,347,000	0	0
Time Burden (Hours)	323,000	0	0
Cost Burden (Dollars)	0	0	0

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Abstract: This document contains interim final regulations implementing the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Patient Protection and Affordable Care Act regarding status as a grandfathered health plan.

Emergency Justfication: This document contains interim final regulations implementing the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Patient Protection and Affordable Care Act regarding status as a grandfathered health plan. These interim final regulations are effective on the date of release. To provide taxpayers the proper amount of time to understand, comply, notify the appropriate recipients, and comment on these interim regulations we are requesting emergency approval. We have incorporated a 60-day comment in the document for taxpayers to voice their questions.

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Authorizing Statute(s): PL: Pub.L. 111 - 152 1 Name of Law: Health Care and Education Reconciliation Act
   PL: Pub.L. 111 - 148 1251 Name of Law: Patient Protection and Affordable Care Act
   US Code: 26 USC 7805 Name of Law: Rules and regulations
   US Code: 26 USC 9833 Name of Law: Regulations
  

Citations for New Statutory Requirements: PL: Pub.L. 111 - 148 1251 Name of Law: Patient Protection and Affordable Care Act

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Associated Rulemaking Information
RIN:	Stage of Rulemaking:	Federal Register Citation:	Date:
1545-BJ51	Final or interim final rulemaking

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Federal Register Notices & Comments

Did the Agency receive public comments on this ICR? No

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Number of Information Collection (IC) in this ICR: 1

table that charts list of burden

IC Title	Form No.	Form Name
REG-118412-10 - Interim Final Rules for Group Health Plans and Health Insurance Coverage Relating to Status as a Grandfathered Health Plan under the Patient Protection and Affordable Care Act

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ICR Summary of Burden

table that charts list of burden

	Total Request	Previously Approved	Change Due to New Statute	Change Due to Agency Discretion	Change Due to Adjustment in Estimate	Change Due to Potential Violation of the PRA
Annual Number of Responses	56,347,000	0	56,347,000	0	0	0
Annual Time Burden (Hours)	323,000	0	323,000	0	0	0
Annual Cost Burden (Dollars)	0	0	0	0	0	0

Burden increases because of Program Change due to Agency Discretion: No

Burden Increase Due to:

Burden decreases because of Program Change due to Agency Discretion: No

Burden Reduction Due to:

Short Statement: This document contains interim final regulations implementing the rules for group health plans and health insurance coverage in the group and individual markets under provisions of the Patient Protection and Affordable Care Act regarding status as a grandfathered health plan. The Departments assume that 2,151,000 ERISA covered plans will need to notify 56,347,000 million policy holders of their plan's grandfathered health plan status. The Departments estimate that meeting the disclosure requirement will require time one minute of clerical time and two minutes of human resource professional time, resulting in a one-time hours burden of approximately 108,000 hours. The recordkeeping burden will require five minutes of legal professional time and ten minutes of clerical time, resulting in an hour burden of approximately 538,000 hours. This results in a one-time hours burden of approximately 645,000 hours. This hours burden has been split in half between the two agencies responsible for administering this requirement with respect to plans in the private sector -- IRS and the Employee Benefits Security Administration -- assigning each of them a one-time hours burden of 323,000.

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Annual Cost to Federal Government: $146,000

Does this IC contain surveys, censuses, or employ statistical methods? No

Is the Supporting Statement intended to be a Privacy Impact Assessment required by the E-Government Act of 2002? No

Is this ICR related to the Affordable Care Act [Pub. L. 111-148 & 111-152]? Yes

Is this ICR related to the Dodd-Frank Wall Street Reform and Consumer Protection Act, [Pub. L. 111-203]? Uncollected

Is this ICR related to the American Recovery and Reinvestment Act of 2009 (ARRA)? No

Is this ICR related to the Pandemic Response? Uncollected

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Common Form ICR:  No

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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:

(a) It is necessary for the proper performance of agency functions;

(b) It avoids unnecessary duplication;

(c) It reduces burden on small entities;

(d) It uses plain, coherent, and unambiguous language that is understandable to respondents;

(e) Its implementation will be consistent and compatible with current reporting and recordkeeping practices;

(f) It indicates the retention periods for recordkeeping requirements;

(g) It informs respondents of the information called for under 5 CFR 1320.8 (b)(3) about:

(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;

(h) It was developed by an office that has planned and allocated resources for the efficient and effective management and use of the information to be collected.

(i) It uses effective and efficient statistical survey methodology (if applicable); and

(j) It makes appropriate use of information technology.

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.

Certification Date: 06/08/2010

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