Young Adults and the Affordable Care Act

Health Care Reform Analysis: Impact on Dependent Eligibility Audits
The recently enacted Patient Protection and Affordable Care Act and related Health Care and Education Reconciliation Act of 2010 will affect coverage of an employee’s children under an insured or self-insured group health plan and the ability of a group health plan or insurer to rescind, or otherwise cancel, such plan or coverage for any individual. In view of these new developments, employers should carefully consider now how to administer their plans and how DEVAs should be conducted under the Health Care Reform Law.

Young Adults and the Affordable Care Act: Protecting Young Adults and Eliminating Burdens on Families and Businesses
The Departments of Health and Human Services, Labor, and Treasury have issued regulations implementing the Affordable Care Act by expanding dependent coverage for adult children up to age 26. This document outlines the key issues.

Patient Protection and Affordable Care Act: Interim Final Rules for Group Health Plans and Health Insurance Issuers Relating to Dependent Coverage of Children to Age 26
This document contains interim final regulations implementing the requirements for group health plans and health insurance issuers in the group and individual markets under provisions of the Patient Protection and Affordable Care Act regarding dependent coverage of children who have not attained age 26.

IRS Notice 2010-38: Tax Treatment of Health Care Benefits Provided with Respect to Children Under Age 27
Health Care Reform Law changed the tax treatment of the health coverage of children under the age of 27. This document addresses a number of questions surrounding these changes.

Aon Bulletin for IRS Notice 2010-38
This Notice provides guidance on the tax treatment of health coverage for children up to age 27 under the Affordable Care Act.