What the PPACA Delays Mean Recent delays have highlighted the administrations overall concerns with the complexities of integrating healthcare reform and the need for more time for effective implementation of some of the mandates. The delay of the ACA mandatory employer and insurer reporting requirements in addition to the delay of the play or pay mandate has resulted in some significant changes to the healthcare reform landscape. So, with the Play or Pay mandate and employer reporting requirements now delayed through 2015, what is still required? Reporting and payment of the PCORI fee – July 31, 2013 (see below) Distribution of Medical Loss Ration (MLR) rebates – August 1, 2013 Providing a Summary of Benefits and Coverage (SBC) as part of open enrollment Distributing the DOL notice regarding the exchange – October 1, 2013 Reporting health care costs on employee’s W-2 Paying the transitional reinsurance fee – January 2015 What’s next? The deadline for most applicable self-insured health plans to report and remit the Patient-Centered Outcomes Research Institute (PCORI) fee is July 31, 2013. The PCORI fee is due no later than July 31 of the calendar year immediately following the last day of the plan year to which the fee applies. Plans should use the revised version of Form 720 recently released by the Internal Revenue Service to report and remit the PCORI fee. The revised Form 720 can be found here. If you have questions regarding the healthcare reform delays and how they might effect your PPACA compliance efforts, call us at 1.800.250.2741 or email solutions@gsanational.com.