N-2015-43: Expatriate Health Coverage Clarification Act of 2014, Interim Guidance

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June 30, 2015

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Issue Number: N-2015-43

Inside This Issue

Notice 2015-43 notice provides interim guidance based in part on the definition of expatriate health plans set forth in the temporary relief under ACA Implementation Frequently Ask Questions (FAQs) Part XIII (issued March 8, 2013) and Part XVIII (issued January 9, 2014). Additionally, the notice provides guidance on the requirements for certain individuals to be considered qualified expatriates under the EHCCA. The notice does not apply to the health insurance providers fee imposed by § 9010 of the ACA.

Notice 2015-43 2015-29, dated July 20, 2015.

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