Notice 2016-14: Expatriate health plans, 2016 fee year | KPMG | GLOBAL

Notice 2016-14: Expatriate health plans, 2016 fee year guidance

Notice 2016-14: Expatriate health plans, 2016 fee year

The IRS today released an advance version of Notice 2016-14, to provide guidance for the 2016 fee year for "expatriate health plans" for purposes of the health insurance provider’s fee imposed by the Affordable Care Act.


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Notice 2016-14 [PDF 30 KB] explains that proposed regulations are being developed to address the definition of an expatriate health plan, but since guidance is needed for the 2016 fee year on the definition of an "expatriate health plan," today's notice has been provided for 2016.

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