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… methods available to self-funded plan sponsors to determine the average covered lives used for reporting and paying the PCORI fee: the actual count method; the snapshot method; or the Form 5500 method. There are special rules that apply for employers offering multiple self-funded plans or a health reimbursement arrangement (HRA) integrated with a fully insured plan: Multiple Self-Funded Plans – If one plan sponsor maintains more than one self-funded health plan with the same plan year, the arrangements can be treated as a single plan for purposes of the fee. HRAs – An employer that sponsors an HRA …

… per month for parking and $280 per month for transit, both limits up from $270 per month in 2021. Background In Revenue Procedure 2021-45, the IRS sets forth a variety of 2022 adjusted tax limits. Among other things, the notice indicates that employee contribution limits toward health flexible spending arrangements also known as flexible spending accounts, or FSAs, and qualified transportation fringe benefits will increase slightly for 2022. The limit on annual employee contributions toward health FSAs for 2022 is $2,850, up from $2,750 in 2021 with the ability to carry over up to $570, up from …

… Negotiated rates and historical prices for prescription drugs furnished by in-network providers. The files must be updated monthly and made publicly available on an insurer’s or plan’s website free of charge. As stated earlier, employers, even self-funded employers, generally do not have access to provider reimbursement arrangements. Fully insured employers will be able to rely on the carrier to produce and make public these files. However, self-funded employers should check with their TPA to ensure that they will be capable of producing the required data on behalf of the employer-sponsored health plan. Advanced Cost …

… provided. However, there are a few requirements that will go into effect in 2022 as originally indicated. Group Health Plan Application & Responsibility The transparency in coverage rules apply to most group health plans, but not grandfathered health plans, excepted benefits (including limited scope dental or vision benefits), or health reimbursement arrangements (HRAs). The CAA requirements apply similarly, but there is no exception for grandfathered health plans. For fully insured plans, the requirements will be handled by the carrier. For self-funded plans, the requirements will generally be handled by third party administrators (TPAs), since employers will not have the information …