Self-Funded Plans and PPACA
PPACA brings numerous responsibilities and options to employers. Below is a summary of the PPACA provisions that apply to group health plans and whether the provision applies to self-funded plans.
Provisions Effective 2013 or Later
Provisions Effective 2010 - 2012
Note: For 2014 and 2015, the Patient Protection and Affordable Care Act (PPACA) considers a small group one that has up to 50 employees. (In most states, part-time employees count pro rata toward full-time equivalent employees using the same method as the play or pay requirement.) Beginning in 2016, for purposes of the insurance market requirements - but not the employer shared responsibility/play or pay requirement - a small group will be defined as up to 100 employees.
Sept. 19, 2013