2018 2013 2014 2015 2010 2011 2012

Form W-2 Reporting (≥ 250 W-2s) Summary of Benefits and Coverage 60-day Advanced Notice of Material

Modification of Benefits Patient-Centered Outcomes

Research Fee Women's Preventive Services

Individual Mandate Health Insurance Marketplace Coverage Opens Premium Assistance Subsidy 90-day Maximum Waiting Period No Annual Limits No Pre-Existing Condition Exclusions Annual Fees by Health Insurers Increase in Outcome-based Wellness Program Reward Clinical Trial Coverage Transitional Reinsurance Fees Large Controlling Health Plans (CHP) (≥ $5M) obtains

Health Plan Identifier (HPID) Marketplace User Fee Fair Health Insurance Premium Guaranteed Availability and Renewability of Coverage Cost-sharing Restrictions applicable to Essential Health

Benefits

Cadillac Tax

Employer Shared Responsibilty Mandate (100+ Employees; and 50-99 Employee-size unless exception applies)

Employer Health Insurance Reporting (Section 6056) and Benefit Disclosure

Insurer/Self-Funded Plan Reporting (Section 6055) and Benefit Disclosure

Small Controlling Health Plans (CHP) (≤$5M) obtain HPID

$2.500 FSA Cap Notice of Marketplace Options to

Employees by Oct. 1 Medical Device Excise Tax Increase in Employee Medicare

Withholding Tax for High Earners Elimination of Tax Deduction -

Medicare Part D Employer Subsidy

Medical Loss Ratio Requirements

Fee on Pharmaceutical Manufacturers and Importers

Insurer Annual Rate Justification Process

Extension of Dependent Coverage up to Age 26

Preventive Health Services - No Cost Sharing

Independent Claims & Appeals, External Review Process

Choice of PCP Access to OB/GYN Services Access to ER services Ban on Pre-Existing Condition

Exclusion < age 19 Ban on Coverage Rescission Annual & Lifetime Limit Phase-out

Begins Small Business Tax Credit Temporary High Risk Pool

Market reform mandates applicable to Non-Grandfathered Plans only

2016

Employer Shared Responsibility Mandate (50-99 Employees)

All CHPs with HPID must Certify ACA Compliance