XV. Transition Relief and Interim Guidance

D. Transition Guidance for 2015

5. Coverage for Dependents

In order to avoid a potential assessable payment under section 4980H, an applicable large employer member must offer coverage to its full-time employees and the full-time employees’ dependents herunterladen. To provide employers sufficient time to expand their health plans to add dependent coverage, section IX.F of the preamble to the proposed regulations provides that any employer that takes steps during its plan year that begins in 2014 (2014 plan year) toward satisfying the section 4980H provisions relating to offering coverage to full-time employees’ dependents will not be liable for any assessable payment under section 4980H solely on account of a failure to offer coverage to the dependents for that plan year ls19 courseplay.

This relief is extended to plan years that begin in 2015 (2015 plan years). It applies to employers for the 2015 plan year with respect to plans under which (1) dependent coverage is not offered, (2) dependent coverage that does not constitute MEC is offered, or (3) dependent coverage is offered for some, but not all, dependents download proverbs for free.

The relief is not available to the extent the employer offered dependent coverage during either the plan year that begins in 2013 (2013 plan year) or the 2014 plan year (meaning the relief is not available to the extent the employer had offered dependent coverage during either of those plan years and subsequently dropped that offer of coverage) download video zdf. If coverage was offered to some, but not all, dependents during the 2013 or 2014 plan year, the relief as extended applies only with respect to dependents who were not offered coverage at any time during the 2013 or 2014 plan year (in other words, the relief as extended applies only with respect to dependents who were without an offer of coverage from the employer in both the 2013 and 2014 plan years) download zooeasy for free. In addition, the relief is available only if the employer takes steps during the 2014 or 2015 plan year (or both) to extend coverage under the plan to dependents not offered coverage during the 2013 or 2014 plan year (or both) gmx cloud file. References in this section XV.D.5 of the preamble to dependents refer to dependents of the employer’s full-time employees, and references to coverage (other than specific references to coverage that does not constitute MEC) refer to MEC download outlook mailbox. For a discussion of the definition of dependent under the final regulations, including the treatment of stepchildren and foster children, see section XI of this preamble uplay for free.