Jan.

1, 2011 Changes
Other Provisions Impacting Employer-Based Coverage
 Simple Cafeteria Plans for Small Business (TY)

Employer Reporting and Notice Requirements

 Employer W-2 Reporting (TY) (Delayed until 1/1/12)

Revenue Provisions That Impact Employers

 Definition of Qualified Medical Expenses
 OTC Drug Exclusion from Account-Based Plans

Other Revenue Provisions

 HSA / Archer MSA Tax for Non-Qualified Distributions
 Medicare Premium Changes
 Tax on Brand-Name Prescription Drug Manufacturers or Importers

Federal Government Provisions

 Elder Justice Act

Community Living Assistance Services and Supports Act

(Projected Implementation Date = 1/1/13)

HHS Quality and Information Initiatives

 Value-Based Purchasing Programs
 National Strategy for Quality Improvement
 Provider Quality Reporting Disclosure

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 Jan. 1, 2011 Changes
Medicare Part A and B
 Preventive Services Coverage
 Reimbursements For Nurse Midwife Services
 Medicare Physician Quality Reporting Initiative
 Payment Bonus for Physicians
 Community-Based Care Transitions Program

Medicare Part C – Medicare Advantage Plans

 Medicare Advantage Payment Provisions
 Medicare Advantage Plan Design Limitations (PY)

Medicare Part D – Prescription Drugs

 Medicare Part D Low-Income Subsidy Provisions
 Medicare Part D Coverage Gap Discount Program
 Medicare Part D Coverage Gap Coinsurance Reductions
 Drug Costs Count Toward Part D Out-Of-Pocket Cap
Medicaid / CHIP - Coverage Provisions
 Home Health Option for Chronically Ill

Medicaid / CHIP - Other Provisions

 State-Specific Provisions

(TY) = Taxable Year (corporate fiscal year)

(PY) = Plan Year on or after

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