{"abstract":"This document sets forth proposed rules that would amend the definition of short-term, limited-duration insurance, which is excluded from the definition of individual health insurance coverage under the Public Health Service Act. This document also sets forth proposed amendments to the requirements for hospital indemnity or other fixed indemnity insurance to be considered an excepted benefit in the group and individual health insurance markets. This document further sets forth proposed amendments to clarify the tax treatment of certain benefit payments in fixed amounts received under employer-provided accident and health plans. Finally, this document solicits comments regarding coverage only for a specified disease or illness that qualifies as excepted benefits, and comments regarding level-funded plan arrangements.","action":"Proposed rules.","agencies":[{"raw_name":"DEPARTMENT OF THE TREASURY","name":"Treasury Department","id":497,"url":"https://www.federalregister.gov/agencies/treasury-department","json_url":"https://www.federalregister.gov/api/v1/agencies/497","parent_id":null,"slug":"treasury-department"},{"raw_name":"Internal Revenue Service","name":"Internal Revenue Service","id":254,"url":"https://www.federalregister.gov/agencies/internal-revenue-service","json_url":"https://www.federalregister.gov/api/v1/agencies/254","parent_id":497,"slug":"internal-revenue-service"},{"raw_name":"DEPARTMENT OF LABOR","name":"Labor Department","id":271,"url":"https://www.federalregister.gov/agencies/labor-department","json_url":"https://www.federalregister.gov/api/v1/agencies/271","parent_id":null,"slug":"labor-department"},{"raw_name":"Employee Benefits Security Administration","name":"Employee Benefits Security Administration","id":131,"url":"https://www.federalregister.gov/agencies/employee-benefits-security-administration","json_url":"https://www.federalregister.gov/api/v1/agencies/131","parent_id":271,"slug":"employee-benefits-security-administration"},{"raw_name":"DEPARTMENT OF HEALTH AND HUMAN SERVICES","name":"Health and Human Services Department","id":221,"url":"https://www.federalregister.gov/agencies/health-and-human-services-department","json_url":"https://www.federalregister.gov/api/v1/agencies/221","parent_id":null,"slug":"health-and-human-services-department"}],"body_html_url":"https://www.federalregister.gov/documents/full_text/html/2023/07/12/2023-14238.html","cfr_references":[{"chapter":null,"citation_url":null,"part":1,"title":26},{"chapter":null,"citation_url":null,"part":54,"title":26},{"chapter":null,"citation_url":null,"part":2590,"title":29},{"chapter":null,"citation_url":null,"part":144,"title":45},{"chapter":null,"citation_url":null,"part":146,"title":45},{"chapter":null,"citation_url":null,"part":148,"title":45}],"citation":"88 FR 44596","comment_url":null,"comments_close_on":"2023-09-11","correction_of":null,"corrections":[],"dates":"To be assured consideration, comments must be received at one of the addresses provided below by September 11, 2023.","disposition_notes":null,"docket_ids":["REG-120730-21","CMS-9904-P"],"dockets":[{"supporting_documents":[],"agency_name":"CMS","documents":[{"comment_count":15827,"comment_start_date":"2023-07-12","updated_at":"2023-09-22T01:01:19.959-04:00","comment_url":"https://www.regulations.gov/commenton/CMS-2023-0116-0001","allow_late_comments":null,"id":"CMS-2023-0116-0001","comment_end_date":"2023-09-12","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"CMS-2023-0116","title":"Short-Term, Limited-Duration Insurance Proposed Rule (CMS-9904-P)"},{"supporting_documents":[],"agency_name":"EBSA","documents":[{"comment_count":null,"comment_start_date":null,"updated_at":"2023-07-12T11:56:46.755-04:00","comment_url":"https://www.regulations.gov/commenton/EBSA-2023-0009-0001","allow_late_comments":null,"id":"EBSA-2023-0009-0001","comment_end_date":null,"regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"EBSA-2023-0009","title":"Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance"},{"supporting_documents":[],"agency_name":"IRS","documents":[{"comment_count":1,"comment_start_date":"2023-07-12","updated_at":"2023-07-13T12:56:11.884-04:00","comment_url":"https://www.regulations.gov/commenton/IRS-2023-0034-0001","allow_late_comments":null,"id":"IRS-2023-0034-0001","comment_end_date":"2023-07-13","regulations_dot_gov_open_for_comment":false}],"supporting_documents_count":0,"id":"IRS-2023-0034","title":"Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance (REG-120730-21)"}],"document_number":"2023-14238","effective_on":null,"end_page":44658,"executive_order_notes":null,"executive_order_number":null,"explanation":null,"full_text_xml_url":"https://www.federalregister.gov/documents/full_text/xml/2023/07/12/2023-14238.xml","html_url":"https://www.federalregister.gov/documents/2023/07/12/2023-14238/short-term-limited-duration-insurance-independent-noncoordinated-excepted-benefits-coverage","images":{"EP12JY23.021":{"large":"https://img.federalregister.gov/EP12JY23.021/EP12JY23.021_large.png","medium":"https://img.federalregister.gov/EP12JY23.021/EP12JY23.021_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.021/EP12JY23.021_original_size.png"},"EP12JY23.020":{"large":"https://img.federalregister.gov/EP12JY23.020/EP12JY23.020_large.png","medium":"https://img.federalregister.gov/EP12JY23.020/EP12JY23.020_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.020/EP12JY23.020_original_size.png"},"EP12JY23.023":{"large":"https://img.federalregister.gov/EP12JY23.023/EP12JY23.023_large.png","medium":"https://img.federalregister.gov/EP12JY23.023/EP12JY23.023_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.023/EP12JY23.023_original_size.png"},"EP12JY23.022":{"large":"https://img.federalregister.gov/EP12JY23.022/EP12JY23.022_large.png","medium":"https://img.federalregister.gov/EP12JY23.022/EP12JY23.022_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.022/EP12JY23.022_original_size.png"},"EP12JY23.018":{"large":"https://img.federalregister.gov/EP12JY23.018/EP12JY23.018_large.png","medium":"https://img.federalregister.gov/EP12JY23.018/EP12JY23.018_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.018/EP12JY23.018_original_size.png"},"EP12JY23.017":{"large":"https://img.federalregister.gov/EP12JY23.017/EP12JY23.017_large.png","medium":"https://img.federalregister.gov/EP12JY23.017/EP12JY23.017_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.017/EP12JY23.017_original_size.png"},"EP12JY23.019":{"large":"https://img.federalregister.gov/EP12JY23.019/EP12JY23.019_large.png","medium":"https://img.federalregister.gov/EP12JY23.019/EP12JY23.019_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.019/EP12JY23.019_original_size.png"},"EP12JY23.014":{"large":"https://img.federalregister.gov/EP12JY23.014/EP12JY23.014_large.png","medium":"https://img.federalregister.gov/EP12JY23.014/EP12JY23.014_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.014/EP12JY23.014_original_size.png"},"EP12JY23.025":{"large":"https://img.federalregister.gov/EP12JY23.025/EP12JY23.025_large.png","medium":"https://img.federalregister.gov/EP12JY23.025/EP12JY23.025_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.025/EP12JY23.025_original_size.png"},"EP12JY23.013":{"large":"https://img.federalregister.gov/EP12JY23.013/EP12JY23.013_large.png","medium":"https://img.federalregister.gov/EP12JY23.013/EP12JY23.013_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.013/EP12JY23.013_original_size.png"},"EP12JY23.024":{"large":"https://img.federalregister.gov/EP12JY23.024/EP12JY23.024_large.png","medium":"https://img.federalregister.gov/EP12JY23.024/EP12JY23.024_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.024/EP12JY23.024_original_size.png"},"EP12JY23.016":{"large":"https://img.federalregister.gov/EP12JY23.016/EP12JY23.016_large.png","medium":"https://img.federalregister.gov/EP12JY23.016/EP12JY23.016_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.016/EP12JY23.016_original_size.png"},"EP12JY23.015":{"large":"https://img.federalregister.gov/EP12JY23.015/EP12JY23.015_large.png","medium":"https://img.federalregister.gov/EP12JY23.015/EP12JY23.015_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.015/EP12JY23.015_original_size.png"},"EP12JY23.026":{"large":"https://img.federalregister.gov/EP12JY23.026/EP12JY23.026_large.png","medium":"https://img.federalregister.gov/EP12JY23.026/EP12JY23.026_medium.png","original_size":"https://img.federalregister.gov/EP12JY23.026/EP12JY23.026_original_size.png"}},"images_metadata":{"EP12JY23.021":{"large":{"identifier":"EP12JY23.021","content_type":"image/png","size":32497,"width":822,"sha":"8e33d2e0495f2bd2d99630eedf4bfeb7","url":"https://img.federalregister.gov/EP12JY23.021/EP12JY23.021_large.png","height":310},"medium":{"identifier":"EP12JY23.021","content_type":"image/png","size":12896,"width":435,"sha":"7c57da77f720f80f46b79a382ab43496","url":"https://img.federalregister.gov/EP12JY23.021/EP12JY23.021_medium.png","height":164},"original_size":{"identifier":"EP12JY23.021","content_type":"image/png","size":19239,"width":1647,"sha":"2138410e5c91d75c40a988cc82725085","url":"https://img.federalregister.gov/EP12JY23.021/EP12JY23.021_original_size.png","height":621}},"EP12JY23.020":{"large":{"identifier":"EP12JY23.020","content_type":"image/png","size":65095,"width":823,"sha":"5cccfb064d2d20243720feaf608abc12","url":"https://img.federalregister.gov/EP12JY23.020/EP12JY23.020_large.png","height":662},"medium":{"identifier":"EP12JY23.020","content_type":"image/png","size":25673,"width":436,"sha":"9ab15c8c27adf9515b4f4486014797a4","url":"https://img.federalregister.gov/EP12JY23.020/EP12JY23.020_medium.png","height":351},"original_size":{"identifier":"EP12JY23.020","content_type":"image/png","size":38167,"width":1647,"sha":"2c7e19fefd96a5a3274decf044a0c505","url":"https://img.federalregister.gov/EP12JY23.020/EP12JY23.020_original_size.png","height":1325}},"EP12JY23.023":{"large":{"identifier":"EP12JY23.023","content_type":"image/png","size":32616,"width":822,"sha":"4ebcfe3fe1c758307da08b82decfffc7","url":"https://img.federalregister.gov/EP12JY23.023/EP12JY23.023_large.png","height":310},"medium":{"identifier":"EP12JY23.023","content_type":"image/png","size":12908,"width":435,"sha":"1bd4f0c719c9c07d03391369d47895fa","url":"https://img.federalregister.gov/EP12JY23.023/EP12JY23.023_medium.png","height":164},"original_size":{"identifier":"EP12JY23.023","content_type":"image/png","size":19238,"width":1647,"sha":"02cba49038c48ccae333e28ecf1c8d8b","url":"https://img.federalregister.gov/EP12JY23.023/EP12JY23.023_original_size.png","height":621}},"EP12JY23.022":{"large":{"identifier":"EP12JY23.022","content_type":"image/png","size":65135,"width":823,"sha":"b5b4e1913631140ccd4a8222aaecb3c7","url":"https://img.federalregister.gov/EP12JY23.022/EP12JY23.022_large.png","height":662},"medium":{"identifier":"EP12JY23.022","content_type":"image/png","size":25613,"width":436,"sha":"f31b755e26eff13c34be59db312859b5","url":"https://img.federalregister.gov/EP12JY23.022/EP12JY23.022_medium.png","height":351},"original_size":{"identifier":"EP12JY23.022","content_type":"image/png","size":38167,"width":1647,"sha":"364aedd9cf95124901b4f958f1a10d9b","url":"https://img.federalregister.gov/EP12JY23.022/EP12JY23.022_original_size.png","height":1325}},"EP12JY23.018":{"large":{"identifier":"EP12JY23.018","content_type":"image/png","size":127144,"width":823,"sha":"4791b65299b86677ad1b850478926710","url":"https://img.federalregister.gov/EP12JY23.018/EP12JY23.018_large.png","height":1307},"medium":{"identifier":"EP12JY23.018","content_type":"image/png","size":45746,"width":445,"sha":"20ca242c5ffaacb54e112f5bf5398504","url":"https://img.federalregister.gov/EP12JY23.018/EP12JY23.018_medium.png","height":706},"original_size":{"identifier":"EP12JY23.018","content_type":"image/png","size":68198,"width":1680,"sha":"8dc5afd3417f84c22a11e61d99e1edf9","url":"https://img.federalregister.gov/EP12JY23.018/EP12JY23.018_original_size.png","height":2667}},"EP12JY23.017":{"large":{"identifier":"EP12JY23.017","content_type":"image/png","size":23632,"width":821,"sha":"0d4076a0b36f46728087b1253cc40deb","url":"https://img.federalregister.gov/EP12JY23.017/EP12JY23.017_large.png","height":314},"medium":{"identifier":"EP12JY23.017","content_type":"image/png","size":12288,"width":513,"sha":"f7f67e6dea0f29ae4807a864fb398e72","url":"https://img.federalregister.gov/EP12JY23.017/EP12JY23.017_medium.png","height":196},"original_size":{"identifier":"EP12JY23.017","content_type":"image/png","size":16917,"width":1941,"sha":"b7c9a3b0497cdd62f024011ffeca847c","url":"https://img.federalregister.gov/EP12JY23.017/EP12JY23.017_original_size.png","height":742}},"EP12JY23.019":{"large":{"identifier":"EP12JY23.019","content_type":"image/png","size":25655,"width":822,"sha":"8df96f0adc55e197f736a1f30d5fbb1d","url":"https://img.federalregister.gov/EP12JY23.019/EP12JY23.019_large.png","height":311},"medium":{"identifier":"EP12JY23.019","content_type":"image/png","size":14146,"width":517,"sha":"92bd8b3ee6340c0372ebf0c868c0b799","url":"https://img.federalregister.gov/EP12JY23.019/EP12JY23.019_medium.png","height":196},"original_size":{"identifier":"EP12JY23.019","content_type":"image/png","size":17403,"width":1951,"sha":"4f03c8208daeb062991477dcf800dea5","url":"https://img.federalregister.gov/EP12JY23.019/EP12JY23.019_original_size.png","height":738}},"EP12JY23.014":{"large":{"identifier":"EP12JY23.014","content_type":"image/png","size":72169,"width":822,"sha":"b375918def11b886ac0d6daf90a8ee87","url":"https://img.federalregister.gov/EP12JY23.014/EP12JY23.014_large.png","height":712},"medium":{"identifier":"EP12JY23.014","content_type":"image/png","size":32508,"width":516,"sha":"601e09ceb17c699f6161623b599d3af9","url":"https://img.federalregister.gov/EP12JY23.014/EP12JY23.014_medium.png","height":447},"original_size":{"identifier":"EP12JY23.014","content_type":"image/png","size":47780,"width":1951,"sha":"2c99bf2ead123b8ba87c51b985948ab5","url":"https://img.federalregister.gov/EP12JY23.014/EP12JY23.014_original_size.png","height":1689}},"EP12JY23.025":{"large":{"identifier":"EP12JY23.025","content_type":"image/png","size":31490,"width":822,"sha":"2565d79beb7944857f142dd235aeeea4","url":"https://img.federalregister.gov/EP12JY23.025/EP12JY23.025_large.png","height":310},"medium":{"identifier":"EP12JY23.025","content_type":"image/png","size":12517,"width":435,"sha":"c5d42e55db18e39bf695b750dc442fa5","url":"https://img.federalregister.gov/EP12JY23.025/EP12JY23.025_medium.png","height":164},"original_size":{"identifier":"EP12JY23.025","content_type":"image/png","size":19242,"width":1647,"sha":"1252d610dae0ab878c8965fa70901240","url":"https://img.federalregister.gov/EP12JY23.025/EP12JY23.025_original_size.png","height":621}},"EP12JY23.013":{"large":{"identifier":"EP12JY23.013","content_type":"image/png","size":61811,"width":821,"sha":"ce4906f72a205c1b902968cf5389adcc","url":"https://img.federalregister.gov/EP12JY23.013/EP12JY23.013_large.png","height":579},"medium":{"identifier":"EP12JY23.013","content_type":"image/png","size":24833,"width":476,"sha":"346c901e590f9ba15c356ec61e9e4749","url":"https://img.federalregister.gov/EP12JY23.013/EP12JY23.013_medium.png","height":336},"original_size":{"identifier":"EP12JY23.013","content_type":"image/png","size":38080,"width":1798,"sha":"9a5916e062d38ae4b36d9879a39fba31","url":"https://img.federalregister.gov/EP12JY23.013/EP12JY23.013_original_size.png","height":1268}},"EP12JY23.024":{"large":{"identifier":"EP12JY23.024","content_type":"image/png","size":64989,"width":823,"sha":"fe9a053cd9f1aafdc7441f8e296eadcc","url":"https://img.federalregister.gov/EP12JY23.024/EP12JY23.024_large.png","height":662},"medium":{"identifier":"EP12JY23.024","content_type":"image/png","size":25750,"width":436,"sha":"19f1010231b7279c92d32482b29982a4","url":"https://img.federalregister.gov/EP12JY23.024/EP12JY23.024_medium.png","height":351},"original_size":{"identifier":"EP12JY23.024","content_type":"image/png","size":38187,"width":1647,"sha":"be8008d218679ad319e3dd657ef88c00","url":"https://img.federalregister.gov/EP12JY23.024/EP12JY23.024_original_size.png","height":1325}},"EP12JY23.016":{"large":{"identifier":"EP12JY23.016","content_type":"image/png","size":28621,"width":823,"sha":"8879479ae8386626b87245e2954bc20d","url":"https://img.federalregister.gov/EP12JY23.016/EP12JY23.016_large.png","height":288},"medium":{"identifier":"EP12JY23.016","content_type":"image/png","size":12654,"width":468,"sha":"67fcc7bc2c05521545a33f5927c2591c","url":"https://img.federalregister.gov/EP12JY23.016/EP12JY23.016_medium.png","height":164},"original_size":{"identifier":"EP12JY23.016","content_type":"image/png","size":19401,"width":1772,"sha":"9be6a6ca2b917c520db22afc0c8390a0","url":"https://img.federalregister.gov/EP12JY23.016/EP12JY23.016_original_size.png","height":621}},"EP12JY23.015":{"large":{"identifier":"EP12JY23.015","content_type":"image/png","size":15792,"width":823,"sha":"3a25719e6eaa68310d6b07bac5736149","url":"https://img.federalregister.gov/EP12JY23.015/EP12JY23.015_large.png","height":168},"medium":{"identifier":"EP12JY23.015","content_type":"image/png","size":6860,"width":490,"sha":"eec04fc801d5d1dd7e65fd97b7364bc1","url":"https://img.federalregister.gov/EP12JY23.015/EP12JY23.015_medium.png","height":100},"original_size":{"identifier":"EP12JY23.015","content_type":"image/png","size":10052,"width":1861,"sha":"52164d635bfd7fd8983475664644324b","url":"https://img.federalregister.gov/EP12JY23.015/EP12JY23.015_original_size.png","height":380}},"EP12JY23.026":{"large":{"identifier":"EP12JY23.026","content_type":"image/png","size":32625,"width":822,"sha":"18c92d4b4583c0ed1eb96b3173f661e9","url":"https://img.federalregister.gov/EP12JY23.026/EP12JY23.026_large.png","height":310},"medium":{"identifier":"EP12JY23.026","content_type":"image/png","size":12917,"width":435,"sha":"01496b9ead9f9c768d3b9bdc29513c8b","url":"https://img.federalregister.gov/EP12JY23.026/EP12JY23.026_medium.png","height":164},"original_size":{"identifier":"EP12JY23.026","content_type":"image/png","size":19250,"width":1647,"sha":"afb2c691a978dffa50673c6b4408f2ee","url":"https://img.federalregister.gov/EP12JY23.026/EP12JY23.026_original_size.png","height":621}}},"json_url":"https://www.federalregister.gov/api/v1/documents/2023-14238?publication_date=2023-07-12","mods_url":"https://www.govinfo.gov/metadata/granule/FR-2023-07-12/2023-14238/mods.xml","not_received_for_publication":null,"page_length":63,"page_views":{"count":14739,"last_updated":"2026-04-04 14:15:05 -0400"},"pdf_url":"https://www.govinfo.gov/content/pkg/FR-2023-07-12/pdf/2023-14238.pdf","presidential_document_number":null,"proclamation_number":null,"public_inspection_pdf_url":"https://public-inspection.federalregister.gov/2023-14238.pdf?1688733916","publication_date":"2023-07-12","raw_text_url":"https://www.federalregister.gov/documents/full_text/text/2023/07/12/2023-14238.txt","regulation_id_number_info":{"1210-AC12":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/1210-AC12/short-term-limited-duration-insurance-update","title":"Short-Term Limited Duration Insurance; Update","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=1210-AC12&operation=OPERATION_EXPORT_XML","priority_category":"Section 3(f)(1) Significant"},"1545-BQ28":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/1545-BQ28/short-term-limited-duration-insurance-independent-non-coordinated-excepted-benefits-coverage-level-f","title":"Short-Term, Limited-Duration Insurance; Independent, Non coordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance ","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=1545-BQ28&operation=OPERATION_EXPORT_XML","priority_category":"Other Significant"},"0938-AU67":{"issue":"202310","html_url":"https://www.federalregister.gov/regulations/0938-AU67/short-term-limited-duration-insurance-independent-noncoordinated-excepted-benefits-coverage-level-fu","title":"Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance (CMS-9904)","xml_url":"http://www.reginfo.gov/public/do/eAgendaViewRule?pubId=202310&RIN=0938-AU67&operation=OPERATION_EXPORT_XML","priority_category":"Section 3(f)(1) Significant"}},"regulation_id_numbers":["0938-AU67","1210-AC12","1545-BQ28"],"regulations_dot_gov_info":{"supporting_documents":[],"regulatory_plan":{"html_url":"https://www.federalregister.gov/regulations/0938-AU67/short-term-limited-duration-insurance-independent-noncoordinated-excepted-benefits-coverage-level-fu","title":"Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance (CMS-9904)"},"comments_count":15827,"agency_id":"CMS","comments_url":"https://www.regulations.gov/docketBrowser?rpp=50&so=DESC&sb=postedDate&po=0&dct=PS&D=CMS-2023-0116","supporting_documents_count":0,"docket_id":"CMS-2023-0116","document_id":"CMS-2023-0116-0001","regulation_id_number":"0938-AU67","title":"Short-Term, Limited-Duration Insurance Proposed Rule (CMS-9904-P)","checked_regulationsdotgov_at":"2023-09-23T01:00:08Z"},"regulations_dot_gov_url":null,"significant":true,"signing_date":null,"start_page":44596,"subtype":null,"title":"Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; and Tax Treatment of Certain Accident and Health Insurance","toc_doc":"Short-Term, Limited-Duration Insurance; Independent, Noncoordinated Excepted Benefits Coverage; Level-Funded Plan Arrangements; etc.","toc_subject":null,"topics":["Administrative practice and procedure","Child support","Employee benefit plans","Excise taxes","Health care","Health insurance","Income taxes","Insurance companies","Maternal and child health","Penalties","Pensions","Privacy","Reporting and recordkeeping requirements"],"type":"Proposed Rule","volume":88}