Final regulations - Preventive health insurance coverage; rules for contraceptive services 

June 28: The Treasury Department and IRS today released jointly with the Department of Health and Human Services and the Department of Labor final regulations (T.D. 9642) concerning certain preventive coverage under the health care reform law known as the Affordable Care Act.

T.D. 9642 [PDF 327 KB] concerns coverage without cost sharing of certain preventive health services by non-grandfathered group health plans and health insurance coverage, including women’s preventive health services.


Group health plans established or maintained by certain religious employers (and group health insurance coverage provided in connection with such plans) are exempt from the requirement to cover certain contraceptive services.


According to the preamble, the final regulations:


  • Simplify and clarify the religious employer exemption
  • Establish accommodation with respect to the contraceptive coverage requirement for group health plans established or maintained by eligible organizations (and group health insurance coverage provided in connection with such plans), as well as student health insurance coverage arranged by eligible organizations that are institutions of higher education
  • Finalize related amendments to regulations concerning affordable insurance exchanges

The final regulations will be published in the Federal Register on Tuesday, July 2, 2013.


Except for amendments relating to the religious employer exemption, which apply to group health plans and health insurance issuers for plan years beginning on or after August 1, 2013, the final regulations apply to group health plans and health insurance issuers for plan years beginning on or after January 1, 2014.




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