The U.S. Departments of Labor, Treasury, and Health and Human Services have issued additional guidance on the Affordable Care Act. The guidance primarily takes the form of a new set of frequently asked questions (FAQs).

The new FAQs address a variety of subjects, including:

  • Postponement of the March 1, 2013, effective date to begin distributing Exchange Notices under Section 18B of the FLSA to a date to be determined
  • The types of health reimbursement arrangements (HRAs) that employers may continue to fund on and after January 1, 2014, and transition rules for unused HRA contributions made before January 1, 2014
  • The delay of enforcement action against an Employer Group Waiver Plan (EGWP) providing non-Medicare supplemental drug benefits that do not comply with the health coverage requirements of the Affordable Care Act
  • Guidance on the types of fixed indemnity coverage that are exempt from the health coverage requirements of the Affordable Care Act
  • Payment of PCORI fees from plan assets by a multiemployer plan and certain types of voluntary employee beneficiary associations (VEBAs)