Notice 2016-17 provides guidance on the application of certain provisions of the Affordable Care Act (ACA) to premium reduction arrangements offered in connection with student health plans and provides temporary transition relief from enforcement by the Departments of the Treasury, Labor, and Health and Human Services in certain circumstances.  Under the notice, Treasury and the IRS will not assert that a premium reduction arrangement fails to satisfy certain group market reform provisions of the ACA if the arrangement is offered in connection with other student health coverage (insured or self-insured) for a plan year or policy year beginning before January 1, 2017.