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5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.
from Spencer’s Benefits Reports: At least 32 states have enacted and signed laws to comply with the Patient Protection and Affordable Care Act (ACA), according to the most recent update of state activity by the National Conference of State Legislatures.
Following is a summary of some of the state actions through the end of June 2011:
| Policy Addressed in 2011--Enacted State Law | States |
| Adult dependents—requiring family policies to allow coverage for adult dependents up to age 26 | Delaware, Kentucky, Minnesota, Virginia |
| Any willing provider—certain providers or facilities must be able to participate in health insurance benefit delivery | North Dakota |
| Consumer protections/ coverage for preexisting conditions, and others | Hawaii, Indiana, Maryland, Oklahoma |
| External review or independent appeal of coverage denials for consumers | Iowa, Nevada, North Dakota, Oregon, Virginia |
| General insurance reforms, requiring coordination with ACA—broad implementation of ACA insurance provisions, 2011-13 | Arizona, Hawaii, Indiana, Maine, Oregon |
| Health/wellness program coverage within health policies | Tennessee |
| High risk pools: the federal “Pre-existing Condition Insurance Program” | Nebraska, Oregon |
| HSA/high deductible health policies integrated with ACA | Wisconsin |
| Mandating defining or requiring health insurance coverage or services | Arkansas, Colorado, Montana, Rhode Island |
| Medical loss ratios (MLR) defining minimum expenditures on health services | Connecticut, Georgia, Idaho, Maine |
| Premium rate review, coordinating state and federal requirements | New Mexico, North Dakota, Tennessee, Vermont, Washington |
| Single payer universal coverage as an alternative to ACA provisions | Vermont |
| Small employer health coverage | Arizona |
| State employee health plans coordinated with ACA | Connecticut, Idaho, Nevada, Wisconsin, Utah |
| Out-of-state policies available for in-state sale | Georgia |
For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.
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