IRS "Family Glitch" Fix, Now Final, Intended to Expand Non-Employee Access to ACA Exchange Coverage | Practical Law
The Internal Revenue Service (IRS) has finalized regulations providing that the affordability of an offer of group health plan coverage for an employee's related individual is based on the employee's cost to cover the employee and the employee's related individual. The regulations are intended to expand related individuals' access to coverage on an Affordable Care Act (ACA) health exchange.