Annual Reporting Deadlines Extended

The Internal Revenue Service (IRS) published Notice 2018-06 which provides an extension of the deadlines for 2017 ACA annual reporting requirements. The deadline for providing individuals with Forms 1095-B and 1095-C has been extended from January 31, 2018 to March 2, 2018. The deadline to file Forms 1094-B, 1094-C, 1095-B and 1095-C with the IRS remains unchanged and is February 28, 2018 for paper filings and April 2, 2018 for electronic filings.

These extensions are automatic and replace any extension requests that have been submitted. There will be no further extensions available. The IRS has continued the interim good faith compliance standard. Therefore, no penalties will be assessed for incomplete or inaccurate information on the forms filed provided the filer can show it completed the forms in good faith. This relief is only available if the forms were filed on time.

Mental Health Parity Rules Include Eating Disorders as Mental Health Conditions

On June 16, 2017, the Department of Labor (DOL) issued FAQ 38 implementing the Affordable Care Act (ACA) as it relates to the Mental Health Parity Act and Addiction Equity Act (MHPAEA) and the 21st Century Cures Act (Cures Act). The DOL is requesting comments on a draft model form for participants to use when requesting information about nonquantitative treatment limitations as well as confirming that benefits for eating disorders must comply with the MHPAEA.

The MHPAEA requires that financial requirements such as coinsurance and copayments and treatment limitations such as visit or day limits for mental health and substance use disorder benefits are no more restrictive than those placed on medical and surgical benefits. The regulations also state that a non-quantitative treatment limitation must be comparable.

The Cures Act requires that benefits for eating disorders are consistent with the requirements of MHPAEA. The DOL in this FAQ clarifies that the MHPAEA applies to any benefits a plan may offer for treatment of an eating disorder. Plans should review their plan information to ensure compliance with these regulations and guidance.

All comments regarding disclosures and eating disorders must be submitted by September 13, 2017.