Periodically, federal government agencies must disclose the status of all major rulemaking projects, forecasting the dates of expected rule publications.  The Spring 2013 version of this “Semi-annual Regulatory Agenda” was released July 23, 2013.   Here is the reported status of eleven major ACA rulemaking projects.

The individual mandate final rule is expected to be published in September 2013.

December 2013 should be busy.  These seven major rules are forecast to be finalized then:

  • Employer Shared Responsibility Cost (i.e., employer mandate) under ACA § 4980H (IRS);
  • Dependent coverage affordability under Code § 36B (IRS);
  • Non-discrimination by recipients of federal financial assistance under ACA § 1557 (HHS);
  • PCORI fees imposed on insurance issuers and self-insured plan sponsors (IRS);
  • Information reporting by insurance issuers and self-insured plan sponsors under ACA § 6055 (IRS);
  • Employer plan coverage information reporting under ACA § 6056 (IRS);
  • Health insurance provider fees under ACA § 9010 (IRS).

Regular readers will recall our concern that IRS Notice 2013-45 (July 9, 2013) could turn out to be less than an absolute, unconditional waiver of taxes and penalties accruing under Code sections 4980H, 6055 and 6056 during 2014.  Hopefully, the final rules we’ll read in December will make that assurance explicit and enforceable.  Otherwise, employers that suspended their compliance planning in reliance on Notice 2013-45 may be in a bind.

The Treasury Department says that we may need to wait until December 2014 to see final IRS rules regarding grandfathered plan status and the 90-day waiting period.

To top it off, the Labor Department confesses that it remains unable to forecast a date by which it will issue a proposed rule implementing the automatic enrollment mandate of new FLSA § 218A.