On December 16, 2014, President Obama signed into law a $1.1 trillion omnibus spending bill (H.R. 83, the Consolidated and Further Continuing Appropriations Act; Pub. Law No. 113-235) that includes important relief from the Affordable Care Act for certain health plans provided to expatriate employees. The spending bill incorporates the Expatriate Health Coverage Clarification Act (the Act), which broadly exempts expatriate health plans, employers that sponsor such plans, and expatriate health insurance issuers with respect to coverage under such plans from most otherwise applicable provisions of the Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010 (HCERA) (together, the ACA).

Please see the attached memo for further information.



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