The Patient Protection and Affordable Care Act (PPACA) requires the Department of Health and Human Services (HHS) to establish a temporary retiree reinsurance program through which plan sponsors may receive reimbursement for certain claims incurred by early retirees. On May 5, 2010, HHS issued an interim final regulation (with a comment period that ends June 4, 2010) providing guidance related to the retiree reinsurance program. The program is expected to be established effective June 1, 2010, earlier than the June 21, 2010 statutory deadline.


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