The excise penalty for an employer reimbursing individual health insurance, and the taxability to the employee, appear to not be in effect for one-participant plans as an exception to the general ACA rules. While many aspects of this development are not well-defined, a recent webinar by the Evangelical Council for Financial Accountability included the new information. Click here for article and links.
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New Development: Sole participant health plan may be exception re: tax
Date: February 13, 2015
