• Employers to distribute uniform summary of benefits and coverage (SBC) to participants
  • 60-day advance notice of midyear material modifications to SBC content
  • Form W-2 reporting for health coverage
  • Coverage for additional women’s preventive care services begins



  • $2,500 per plan year health FSA contribution cap
  • Comparative effectiveness group health plan fees begin
  • Annual dollar limits on essential health benefits cannot be lower than $2 million
  • Employers notify employees about exchanges
  • Medical device manufacturers’ fees start
  • Higher Medicare payroll tax on wages exceeding $200,000/indiv.; $250,000/couples
  • Change in Medicare retiree drug subsidy tax treatment takes effect
  • Exchanges initial open enrollment period to begin



  • Health insurance exchanges
  • Individual coverage mandate
  • Financial assistance for exchange coverage of lower-income individuals
  • States may expand Medicaid
  • HIPAA wellness limit
  • Employer shared responsibility
  • Additional reporting and disclosure
  • No annual dollar limits
  • Dependent coverage to age 26 for any covered employee’s child
  • No pre-existing condition limits
  • No waiting period over 90 days
  • Additional standards for new or non-grandfathered plans
  • Health insurance industry fees begin
  • Temporary reinsurance fees
  • Autoenrollment sometime after 2014  

    Source: Mercer.com



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Health Care Reform: Key Terms