EXCISE TAX

Notice 2015–29, page 873. This notice provides guidance on how the special rule for expatriate health plans for the 2014 and 2015 fee years under the Expatriate Health Coverage Clarification Act of 2014 applies to the health insurance provider fee under ACA § 9010. Under the notice, a covered entity will receive a reduction in its 2015 fee liability for expatriate health plans, as defined by HHS’s Medical Loss Ratio final rule, that are attributable to the 2014 and 2015 fee years.