New Cases and Developments

NACUA's Legal Resources staff summarizes current higher education cases and developments and provides the full text of selected cases to members. New cases and developments are archived here for up to 12 months.  Cases provided by Fastcase, Inc.

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Affordable Care Act

Internal Revenue Service Notice 2016-17 on Student Health Care Coverage

Notice 2016-17 issued by the Internal Revenue Service (IRS) on February 5 regarding the application of certain market reforms to health reimbursement arrangements and employer payment plans under the Affordable Care Act (ACA). Questions have been raised about whether Student Health Insurance Plan (SHIP) subsidies are employer payment plans that run afoul of the ACA as interpreted in IRSNotice 2013-54.. Notice 2016-17 asserts that while there are certain circumstances where institutions might violate the ACA in such a manner, the IRS is offering institutions temporary transition relief by allowing them to offer subsidies during a plan or policy year that begins before January 1, 2017.

Affordable Care Act

Application of the Market Reforms and Other Provisions of the Affordable Care Act to Student Health Coverage (Feb. 5, 2016)

Notice from the Internal Revenue Service cautioning that premium reduction arrangements offered in connection with student health plans may, in some instances, violate the market reform provisions of the Affordable Care Act (ACA). Recognizing that schools may need additional time to adopt alternatives to existing premium reduction arrangements, the Departments of the Treasury, Labor, and Health and Human Services have agreed to provide temporary transition relief from enforcement for plan years or policies beginning before January 1, 2017.