§ 1.36B-0 Table of contents.

This section lists the captions contained in §§ 1.36B-1 through 1.36B-6. (A) Plans other than health reimbursement arrangements (HRAs) or other account-based group health plans described in paragraph (c)(3)(i)(B) of this section. (B) HRAs and other account-based group health plans integrated with individual health insurance coverage. (5) Employer contributions to health reimbursement arrangements. (6) Employer contributions to cafeteria plans. (7) Opt-out arrangements. (8) Multiple offers of coverage. (5) Affordable HRA or other account-based group health plan. (i) In general. (ii) Required HRA contribution. (iii) Monthly amounts. (A) Monthly lowest cost silver plan premium. (B) Monthly HRA amount. (iv) Employee safe harbor. (v) Amounts used for affordability determination. (vi) Affordability for part-year period. (vii) Related individual not allowed as a personal exemption deduction. (viii) Post-employment coverage. (ix) Examples. (A) In general. (B) Individuals enrolled by a taxpayer and claimed by another taxpayer. (C) Responsibility for advance credit payments for an individual not reported on any taxpayer's return. (a) In general. (1) Employees. (2) Related individuals (i) In general. (ii) Plans providing MV to employees. (b) MV standard population. (c) MV percentage. (1) In general. (2) Wellness program incentives. (i) In general. (ii) Example. (3) Employer contributions to health savings accounts. (4) Employer contributions to health reimbursement arrangements. (5) Expected spending adjustments for health savings accounts and health reimbursement arrangements. (d) Methods for determining MV. (e) Scope of essential health benefits and adjustment for benefits not included in MV Calculator. (f) Actuarial certification. (1) In general. (2) Membership in American Academy of Actuaries. (3) Actuarial analysis. (4) Use of MV Calculator. (g) Effective/applicability date. (1) In general. (2) Exceptions.