81 FR 89017 - Health Insurance Providers Fee
DEPARTMENT OF THE TREASURY
Internal Revenue Service Federal Register Volume 81, Issue 237 (December 9, 2016)
Internal Revenue Service
Federal Register Volume 81, Issue 237 (December 9, 2016)
| Page Range | 89017-89019 | |
| FR Document | 2016-29487 |
[Federal Register Volume 81, Number 237 (Friday, December 9, 2016)] [Proposed Rules] [Pages 89017-89019] From the Federal Register Online [www.thefederalregister.org] [FR Doc No: 2016-29487] ======================================================================= ----------------------------------------------------------------------- DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 57 [REG-134438-15] RIN 1545-BN10 Health Insurance Providers Fee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of proposed rulemaking. ----------------------------------------------------------------------- SUMMARY: This document contains proposed regulations that would modify the current definition of ``net premiums written'' for purposes of the fee imposed by section 9010 of the Patient Protection and Affordable Care Act, as amended. The proposed regulations will affect persons engaged in the business of providing health insurance for United States health risks. DATES: Comments and requests for a public hearing must be received by March 9, 2017. ADDRESSES: Send submissions to: CC:PA:LPD:PR (REG-134438-15), room 5203, Internal Revenue Service, PO Box 7604, Ben Franklin Station, Washington, DC 20044. Submissions may be hand-delivered Monday through Friday between the hours of 8 a.m. and 4 p.m. to CC:PA:LPD:PR (REG- 134438-15), Courier's Desk, Internal Revenue Service, 1111 Constitution Avenue NW, Washington, DC 20224, or sent electronically, via the Federal eRulemaking portal at www.regulations.gov (IRS REG-134438-15) FOR FURTHER INFORMATION CONTACT: Concerning the proposed regulations, Rachel S. Smith, (202) 317-6855; concerning submissions of comments and request for a hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). SUPPLEMENTARY INFORMATION: Background Section 9010 of the Patient Protection and Affordable Care Act (PPACA), Public Law 111-148 (124 Stat. 119 (2010)), as amended by section 10905 of PPACA, and as further amended by section 1406 of the Health Care and Education Reconciliation Act of 2010, [[Page 89018]] Public Law 111-152 (124 Stat. 1029 (2010)) (collectively, the Affordable Care Act or ACA) imposes an annual fee on covered entities that provide health insurance for United States health risks. Section 9010 did not amend the Internal Revenue Code (Code) but contains cross- references to specified Code sections. In this preamble all references to section 9010 are references to section 9010 of the ACA and all references to ``fee'' are references to the fee imposed by section 9010. Section 9010(a) imposes an annual fee on each covered entity engaged in the business of providing health insurance. The fee is due by the annual date specified by the Secretary, but in no event later than September 30th of each calendar year in which a fee must be paid (fee year). Section 9010(b) requires the Secretary to determine the annual fee for each covered entity based on the ratio of the covered entity's net premiums written for health insurance for any United States health risk that are taken into account for the calendar year immediately before the fee year (data year) to the aggregate net premiums written for health insurance of United States health risks of all covered entities that are taken into account during the data year. In calculating the fee, the Secretary must determine each covered entity's net premiums written for United States health risks based on reports submitted to the Secretary by the covered entity and through the use of any other source of information available to the Secretary. Section 9010 does not define the term ``net premiums written.'' On November 29, 2013, the Treasury Department and the IRS published in the Federal Register (TD 9643; 78 FR 71476) final regulations regarding the fee (final regulations). The final regulations define net premiums written to mean premiums written, including reinsurance premiums written, reduced by reinsurance ceded, and reduced by ceding commissions and medical loss ratio (MLR) rebates with respect to the data year. Net premiums written do not include premiums written for indemnity reinsurance (and are not reduced by indemnity reinsurance ceded) because indemnity reinsurance is not considered health insurance for purposes of section 9010. However, net premiums written do include premiums written (and are reduced by premiums ceded) for assumption reinsurance; that is, reinsurance for which there is a novation and the reinsurer takes over the entire risk. The preamble to the final regulations explained that, for covered entities that file the Supplemental Health Care Exhibit (SHCE) with the National Association of Insurance Commissioners (NAIC), net premiums written for health insurance generally will equal the amount reported on the SHCE as direct premiums written minus MLR rebates with respect to the data year, subject to any applicable exclusions under section 9010. The instructions to Form 8963, Report of Health Insurance Provider Information, provide additional information on how to determine net premiums written using the SHCE and any equivalent forms as the source of data, and can be updated to reflect changes to the SHCE. Explanation of Provisions The proposed regulations would amend and clarify the rules for how ``net premiums written'' take into account certain premium adjustments and payments. 1. Retrospective Premium Adjustments Following the publication of the final regulations, the Treasury Department and the IRS received comments requesting that premium adjustments related to retrospectively rated contracts be taken into account in determining net premiums written. The NAIC's Accounting Practices and Procedures Manual Statement of Statutory Accounting Principles No. 66, Retrospectively Rated Contracts, defines a retrospectively rated contract as a contract which has the final policy premium calculated based on the loss experience of the insured during the term of the policy (including loss development after the term of the policy) and on the stipulated formula set forth in the policy or a formula required by law. These premium adjustments, made periodically, may involve either the payment of return premium to the insured (a ``retrospectively rated contract payment'') or payment of an additional premium by the insured (a ``retrospectively rated contract receipt''), or both, depending on experience. Commenters recommended that in calculating net premiums written, premiums written should be increased by retrospectively rated contract receipts and reduced by retrospectively rated contract payments. Commenters asserted that retrospectively rated contract payments are refunded to policyholders in much the same way as MLR rebates. Therefore, without an adjustment for retrospectively rated contract payments, covered entities that make these payments will bear a liability for an amount of the annual fee that correlates to premiums from which they do not actually receive an economic benefit. In response to these comments, the proposed regulations would modify the current definition of net premiums written to account for premium adjustments related to retrospectively rated contracts, computed on an accrual basis. These amounts are received from and paid to policyholders annually based on experience. Retrospectively rated contract receipts and payments do not include changes to funds or accounts that remain under the control of the covered entity, such as changes to premium stabilization reserves. 2. Risk Adjustment Payments and Charges Following the publication of the final regulations, questions also arose about the treatment of risk adjustment payments under the ACA. Section 1343 of the ACA provides a permanent risk adjustment program for certain plans in the individual and small group markets. In general, the program transfers risk adjustment funds from health insurance plans with relatively lower-risk enrollees to issuers that disproportionately attract high-risk populations, such as individuals with chronic conditions. Section 1343(a)(1) generally requires each state, or the Department of Health and Human Services (HHS) acting on behalf of the state, to assess a charge on health plans and health insurance issuers in the individual or small group markets within a state (with respect to health insurance coverage) if the actuarial risk of the enrollees of such plans or coverage for a year is less than the average actuarial risk of all enrollees in all plans or coverage in the state for the year that are not self-insured group health plans. Section 1343(a)(2) generally requires each state, or HHS acting on behalf of the state, to make a payment to health plans and health insurance issuers in the individual or small group markets within a state (with respect to health insurance coverage) if the actuarial risk of the enrollees of such plans or coverage for a year is greater than the average actuarial risk of all enrollees in all plans and coverage in the state for the year that are not self-insured group health plans. Although not specifically listed, net premiums written, as defined in the final regulations, include risk adjustment payments received by a covered entity under section 1343(a)(2) of the ACA and are reduced for risk adjustment charges paid by a covered entity under section 1343(a)(1) of the ACA. Nonetheless, several covered entities asked whether net premiums [[Page 89019]] written included risk adjustment payments received and charges paid. Therefore, these proposed regulations add specific language to the definition of net premiums written to clarify that net premiums written include risk adjustment payments received and are reduced for risk adjustment charges paid. If a covered entity did not include risk adjustment payments received as direct premiums written on its SHCE or did not file an SHCE, these amounts are still part of net premiums written and must be reported as such on Form 8963. For this purpose, risk adjustment payments received and charges paid are computed on an accrual basis. 3. Other Premium Adjustments These proposed regulations would authorize the IRS to provide rules in guidance published in the Internal Revenue Bulletin for additional amounts to be taken into account in determining net premiums written. If the Treasury Department and the IRS determine that published guidance providing additional adjustments to net premiums written is warranted, such guidance will be published in the Internal Revenue Bulletin. Proposed Effective/Applicability Date These regulations are proposed to apply with respect to any fee that is due on or after September 30, 2018. Special Analyses Certain IRS regulations, including these, are exempt from the requirements of Executive Order 12866, as supplemented and reaffirmed by Executive Order 13563. Therefore, a regulatory assessment is not required. Because these regulations do not include a collection of information, a Regulatory Flexibility Analysis under the Regulatory Flexibility Act (5 U.S.C. chapter 6) is not required. Pursuant to Code section 7805(f), this notice of proposed rulemaking will be submitted to the Chief Counsel for Advocacy of the Small Business Administration for comment on its impact on small business. Comments and Public Hearing Before these proposed regulations are adopted as final regulations, consideration will be given to any written (a signed original and eight (8) copies) or electronic comments that are submitted timely to the IRS. Comments are requested on all aspects of these proposed regulations. The Treasury Department and the IRS specifically request comments on the following: 1. How the adjustments to net premiums written under these proposed regulations tie to amounts reported on the SHCE. 2. Whether there should be a transition rule for premium adjustments related to retrospectively rated contracts and how any such rule should be implemented. All comments will be available for public inspection and copying. A public hearing may be scheduled if requested in writing by any person that timely submits written comments. If a public hearing is scheduled, notice of the date, time, and place for the hearing will be published in the Federal Register. Drafting Information The principal author of these proposed regulations is Rachel S. Smith, IRS Office of the Associate Chief Counsel (Passthroughs and Special Industries). However, other personnel from the Treasury Department and the IRS participated in their development. List of Subjects in 26 CFR Part 57 Health Insurance, Reporting and recordkeeping requirements. Proposed Amendments to the Regulations Accordingly, 26 CFR part 57 is proposed to be amended as follows: PART 57--HEALTH INSURANCE PROVIDERS FEE 0 1. The authority citation for part 57 continues to read in part as follows: Authority: 26 U.S.C. 7805 * * * * * * * * 0 2. Section 57.2 is amended by revising paragraph (k) to read as follows: Sec. 57.2 Explanation of terms. * * * * * (k) Net premiums written--(1) In general. The term net premiums written means premiums written, adjusted as provided in paragraph (k)(2) of this section. (2) Adjustments. Net premiums written include adjustments to account for: (i) Assumption reinsurance, but not indemnity reinsurance. Net premiums written include reinsurance premiums written, reduced by reinsurance ceded, and reduced by ceding commissions with respect to the data year. Net premiums written do not include premiums written for indemnity reinsurance and are not reduced by indemnity reinsurance ceded because indemnity reinsurance within the meaning of paragraph (h)(5)(i) of this section is not health insurance under paragraph (h)(1) of this section. However, in the case of assumption reinsurance within the meaning of paragraph (h)(5)(ii) of this section, net premiums written include premiums written for assumption reinsurance, reduced by assumption reinsurance premiums ceded. (ii) Medical loss ratio (MLR) rebates. Net premiums written are reduced by MLR rebates with respect to the data year. For this purpose, MLR rebates are computed on an accrual basis. (iii) Premium adjustments related to retrospectively rated contracts. Net premiums written include retrospectively rated contract receipts and are reduced by retrospectively rated contract payments with respect to the data year. For this purpose, net premium adjustments related to retrospectively rated contracts are computed on an accrual basis. (iv) Amounts related to the risk adjustment program under section 1343 of the ACA. Net premiums written include risk adjustment payments (within the meaning of 42 U.S.C. 18063(b)) received with respect to the data year and are reduced by risk adjustment charges (within the meaning of 42 U.S.C. 18063(a)) paid with respect to the data year. For this purpose, risk adjustment payments and risk adjustment charges are computed on an accrual basis. (v) Additional adjustments published in the Internal Revenue Bulletin. The IRS may provide rules in guidance published in the Internal Revenue Bulletin (see Sec. 601.601(d)(2) of this chapter) for additional adjustments against premiums written in determining net premiums written. 0 3. Section 57.10 is amended by revising paragraph (a) and adding paragraph (c) to read as follows: Sec. 57.10 Effective/applicability date. (a) In general. Except as provided in paragraphs (b) and (c) of this section, Sec. Sec. 57.1 through 57.9 apply to any fee that is due on or after September 30, 2014. * * * * * (c) Paragraph (k) of Sec. 57.2. Paragraph (k) of Sec. 57.2 applies to any fee that is due on or after September 30, 2018. John Dalrymple, Deputy Commissioner for Services and Enforcement. [FR Doc. 2016-29487 Filed 12-8-16; 8:45 am] BILLING CODE 4830-01-P
![Federal Register / Vol. 81, No. 237 / Friday, December 9, 2016 / Proposed Rules 89017
Department requests information as to The Department has received Dated: December 1, 2016.
why this should be so. Additionally, the numerous proposals from various Tribes Lawrence S. Roberts,
Department seeks views and proposals pertaining to Indian Trader regulation. Principal Deputy Assistant Secretary—Indian
on what an entirely new proposed rule Many of these proposals suggest that Affairs.
may look like. For instance, if the trade regulated under part 140 should [FR Doc. 2016–29253 Filed 12–8–16; 8:45 am]
Department should no longer issue include not only commercial activities, BILLING CODE 4337–15–P
licenses, what do commenters envision but also mineral and energy
Federal involvement to be? development and any form of natural-
3. How can revisions to the existing resources extraction or agriculture. DEPARTMENT OF THE TREASURY
rule ensure that persons who conduct Currently, section 140.5(a)(1) of the
trade are reputable and that there are existing rule has the following Internal Revenue Service
mechanisms in place to address traders definitions:
who violate Federal or Tribal law? (5) Contract means any agreement 26 CFR Part 57
If there is a need to update 25 CFR made or under negotiation with any
Indian for the purchase, transportation [REG–134438–15]
part 140, we solicit information and
suggestions on how revisions to the or delivery of goods or supplies. RIN 1545–BN10
(6) Trading means buying, selling,
existing rule can ensure that there are
bartering, renting, leasing, permitting Health Insurance Providers Fee
reputable actors in Indian Country.
and any other transaction involving the
Further, the Department requests AGENCY: Internal Revenue Service (IRS),
acquisition of property or services.
information and suggestions on (7) Commercial trading means any Treasury.
revisions to the existing rule to ensure trading transaction where an employee ACTION: Notice of proposed rulemaking.
that violations of Federal or Tribal law engages in the business of buying or
are properly addressed. The Department selling services or items which he/she is SUMMARY: This document contains
acknowledges that many Tribes have trading. proposed regulations that would modify
comprehensive schemes in place the current definition of ‘‘net premiums
The Department seeks comments on
regulating traders conducting business written’’ for purposes of the fee imposed
whether the definitions of contract,
within their jurisdiction. by section 9010 of the Patient Protection
trading, and commercial trading should
4. How do Tribes currently regulate and Affordable Care Act, as amended.
be revised, or struck in their entirety,
trade in Indian Country, and how might The proposed regulations will affect
and why.
revisions to 25 CFR part 140 help Tribes Additionally, the current definitions persons engaged in the business of
regulate trade in Indian Country? do not define the type of trader providing health insurance for United
As mentioned, the Department conducting business with an Indian States health risks.
recognizes that many Tribes have Tribe. The draft proposals the DATES: Comments and requests for a
enacted comprehensive laws concerning Department has received recommend public hearing must be received by
economic activity occurring on Tribal that the revised rule apply to any person March 9, 2017.
lands and that many Tribal courts retain conducting trade in Indian Country, ADDRESSES: Send submissions to:
jurisdiction over Indian traders. For including non-Indians. The Department
example, the Department is aware that CC:PA:LPD:PR (REG–134438–15), room
solicits comments on whether an 5203, Internal Revenue Service, PO Box
some Tribes have required disclosure of updated part 140 should define who the
violations of business licenses and of 7604, Ben Franklin Station, Washington,
rule would apply to and whether or not DC 20044. Submissions may be hand-
enforcement actions taken by a Federal, this definition should broadly include
Tribal, or State entity for trade-related delivered Monday through Friday
any person conducting trade within between the hours of 8 a.m. and 4 p.m.
activity. Tribes have also required the Indian Country.
disclosure of any pending lawsuits to CC:PA:LPD:PR (REG–134438–15),
6. How might revisions to the Courier’s Desk, Internal Revenue
involving the person and the business, regulations promote economic viability
and disclosure of tax liens against the Service, 1111 Constitution Avenue NW,
and sustainability in Indian Country? Washington, DC 20224, or sent
business and other unsatisfied The Department is interested in
judgments. Other items that Tribes have electronically, via the Federal
receiving feedback on how revisions to eRulemaking portal at
required include a Federal employer the trade regulations could facilitate
identification number, a State www.regulations.gov (IRS REG–134438–
economic activity in Indian country and 15)
registration number, insurance or tribal economic self-sufficiency.
bonding information, copies of all 7. What services do Tribes currently FOR FURTHER INFORMATION CONTACT:
licenses (state, county, city or Tribal) provide to individuals or entities doing Concerning the proposed regulations,
currently held by the business, and business in Indian Country and what Rachel S. Smith, (202) 317–6855;
affiliation with any other businesses. role do tax revenues play in providing concerning submissions of comments
With this in mind, the Department such services? and request for a hearing, Regina
requests information on how Tribes The Department recognizes that Johnson, (202) 317–6901 (not toll-free
currently regulate trade within their Tribes provide a range of services to numbers).
jurisdiction. The Department requests Indians and non-Indians doing business SUPPLEMENTARY INFORMATION:
specific information and suggestions, within their Indian Country. The
mstockstill on DSK3G9T082PROD with PROPOSALS
including language on how the Federal Department seeks comments identifying Background
government can bolster those Tribes that the types of services offered, such as law Section 9010 of the Patient Protection
currently comprehensively regulate enforcement, food sanitation and health and Affordable Care Act (PPACA),
trade, as well as those Tribes that do not inspections, transportation and other Public Law 111–148 (124 Stat. 119
do so presently. infrastructure, etc. The Department also (2010)), as amended by section 10905 of
5. What types of trade should be seeks information on whether and to PPACA, and as further amended by
regulated and what types of traders what extent Tribes are able to rely on section 1406 of the Health Care and
should be subject to regulation? tax revenues to provide such services. Education Reconciliation Act of 2010,
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![Federal Register / Vol. 81, No. 237 / Friday, December 9, 2016 / Proposed Rules 89019
written included risk adjustment regulations tie to amounts reported on reinsurance within the meaning of
payments received and charges paid. the SHCE. paragraph (h)(5)(ii) of this section, net
Therefore, these proposed regulations 2. Whether there should be a premiums written include premiums
add specific language to the definition transition rule for premium adjustments written for assumption reinsurance,
of net premiums written to clarify that related to retrospectively rated contracts reduced by assumption reinsurance
net premiums written include risk and how any such rule should be premiums ceded.
adjustment payments received and are implemented.
All comments will be available for (ii) Medical loss ratio (MLR) rebates.
reduced for risk adjustment charges
paid. If a covered entity did not include public inspection and copying. A public Net premiums written are reduced by
risk adjustment payments received as hearing may be scheduled if requested MLR rebates with respect to the data
direct premiums written on its SHCE or in writing by any person that timely year. For this purpose, MLR rebates are
did not file an SHCE, these amounts are submits written comments. If a public computed on an accrual basis.
still part of net premiums written and hearing is scheduled, notice of the date, (iii) Premium adjustments related to
must be reported as such on Form 8963. time, and place for the hearing will be retrospectively rated contracts. Net
For this purpose, risk adjustment published in the Federal Register. premiums written include
payments received and charges paid are Drafting Information retrospectively rated contract receipts
computed on an accrual basis. and are reduced by retrospectively rated
The principal author of these contract payments with respect to the
3. Other Premium Adjustments proposed regulations is Rachel S. Smith,
data year. For this purpose, net
These proposed regulations would IRS Office of the Associate Chief
premium adjustments related to
authorize the IRS to provide rules in Counsel (Passthroughs and Special
retrospectively rated contracts are
guidance published in the Internal Industries). However, other personnel
from the Treasury Department and the computed on an accrual basis.
Revenue Bulletin for additional
amounts to be taken into account in IRS participated in their development. (iv) Amounts related to the risk
determining net premiums written. If adjustment program under section 1343
List of Subjects in 26 CFR Part 57
the Treasury Department and the IRS of the ACA. Net premiums written
determine that published guidance Health Insurance, Reporting and include risk adjustment payments
providing additional adjustments to net recordkeeping requirements. (within the meaning of 42 U.S.C.
premiums written is warranted, such Proposed Amendments to the 18063(b)) received with respect to the
guidance will be published in the Regulations data year and are reduced by risk
Internal Revenue Bulletin. adjustment charges (within the meaning
Accordingly, 26 CFR part 57 is
Proposed Effective/Applicability Date of 42 U.S.C. 18063(a)) paid with respect
proposed to be amended as follows:
to the data year. For this purpose, risk
These regulations are proposed to adjustment payments and risk
apply with respect to any fee that is due PART 57—HEALTH INSURANCE
PROVIDERS FEE adjustment charges are computed on an
on or after September 30, 2018.
accrual basis.
Special Analyses ■ 1. The authority citation for part 57 (v) Additional adjustments published
Certain IRS regulations, including continues to read in part as follows:
in the Internal Revenue Bulletin. The
these, are exempt from the requirements Authority: 26 U.S.C. 7805 * * * IRS may provide rules in guidance
of Executive Order 12866, as * * * * * published in the Internal Revenue
supplemented and reaffirmed by ■ 2. Section 57.2 is amended by revising Bulletin (see § 601.601(d)(2) of this
Executive Order 13563. Therefore, a paragraph (k) to read as follows: chapter) for additional adjustments
regulatory assessment is not required. against premiums written in
Because these regulations do not § 57.2 Explanation of terms.
determining net premiums written.
include a collection of information, a * * * * *
(k) Net premiums written—(1) In ■ 3. Section 57.10 is amended by
Regulatory Flexibility Analysis under
the Regulatory Flexibility Act (5 U.S.C. general. The term net premiums written revising paragraph (a) and adding
chapter 6) is not required. Pursuant to means premiums written, adjusted as paragraph (c) to read as follows:
Code section 7805(f), this notice of provided in paragraph (k)(2) of this
§ 57.10 Effective/applicability date.
proposed rulemaking will be submitted section.
to the Chief Counsel for Advocacy of the (2) Adjustments. Net premiums (a) In general. Except as provided in
Small Business Administration for written include adjustments to account paragraphs (b) and (c) of this section,
comment on its impact on small for: §§ 57.1 through 57.9 apply to any fee
business. (i) Assumption reinsurance, but not that is due on or after September 30,
indemnity reinsurance. Net premiums 2014.
Comments and Public Hearing written include reinsurance premiums
written, reduced by reinsurance ceded, * * * * *
Before these proposed regulations are
adopted as final regulations, and reduced by ceding commissions (c) Paragraph (k) of § 57.2. Paragraph
consideration will be given to any with respect to the data year. Net (k) of § 57.2 applies to any fee that is
written (a signed original and eight (8) premiums written do not include due on or after September 30, 2018.
mstockstill on DSK3G9T082PROD with PROPOSALS
copies) or electronic comments that are premiums written for indemnity
John Dalrymple,
submitted timely to the IRS. Comments reinsurance and are not reduced by
are requested on all aspects of these indemnity reinsurance ceded because Deputy Commissioner for Services and
proposed regulations. The Treasury indemnity reinsurance within the Enforcement.
Department and the IRS specifically meaning of paragraph (h)(5)(i) of this [FR Doc. 2016–29487 Filed 12–8–16; 8:45 am]
request comments on the following: section is not health insurance under BILLING CODE 4830–01–P
1. How the adjustments to net paragraph (h)(1) of this section.
premiums written under these proposed However, in the case of assumption
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Document Created: 2018-02-14 09:03:55
Document Modified: 2018-02-14 09:03:55
| Category | Regulatory Information | |
| Collection | Federal Register | |
| sudoc Class | AE 2.7: GS 4.107: AE 2.106: | |
| Publisher | Office of the Federal Register, National Archives and Records Administration | |
| Section | Proposed Rules | |
| Action | Notice of proposed rulemaking. | |
| Dates | Comments and requests for a public hearing must be received by March 9, 2017. | |
| Contact | Concerning the proposed regulations, Rachel S. Smith, (202) 317-6855; concerning submissions of comments and request for a hearing, Regina Johnson, (202) 317-6901 (not toll-free numbers). | |
| FR Citation | 81 FR 89017 | |
| RIN Number | 1545-BN10 | |
| CFR Associated | Health Insurance and Reporting and Recordkeeping Requirements |
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