Your larger clients may eventually need to make changes to their current plans; however, they may be considered "grandfathered" and may continue to offer their existing plans to current and new employees in the manner in which they offer them now, until they make these changes.
Your small business clients should know that there's no reason for them to change the way they purchase insurance. If they have fully insured dental benefits offered through stand-alone dental carriers, like MetLife, they are largely exempt from the requirements of the ACA, if the dental plan qualifies as an excepted benefit under HIPAA rules.
- ambulatory patient services,
- emergency services,
- laboratory services,
- maternity and newborn care,
- mental health and substance abuse services, including behavioral health treatment,
- prescription drugs,
- rehabilitative and habilitative services and devises,
- preventive and wellness services and chronic disease management,
- and pediatric services, including oral and vision care.
Affordable Care Act (ACA) legislation imposes an annual assessment on health insurers, including dental and vision insurers, beginning in 2014. The health insurance industry fee (ACA fee) and other fees contained in the ACA legislation are designed to help support cost-generating portions of the legislation like the individual insurance marketplace, state exchanges and health care research.
The ACA fee is allocated among insurers in proportion to their premiums for the preceding year and other factors. The ACA fee is not a tax deductible expense, which increases the cost of doing business from the perspective of health insurers.