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ACA - Affordable Care Act signed March 23, 2010.

ADA - Americans with Disabilities Act of 1990, Pub. L. No. 101-336 (July 26, 1990), as amended.

AD&D - Accidental Death and Dismemberment. A type of insurance policy.

ADEA - Age Discrimination in Employment Act of 1967, Pub. L. No. 90-202 (Dec. 15, 1967), as amended.

AHBE - American Health Benefit Exchanges.

ARRA - American Recovery and Reinvestment Act of 2009 , enacted February 17, 2009.

AV - Actuarial Value.





CDHC - Consumer-Driven Health Care. An arrangement intended to encourage cost-conscious use of health care by giving individuals a financial stake in reducing their health care costs.

CFR - Code of Federal Regulations.

CMS - Centers for Medicare & Medicaid Services (f.k.a. as HCFA).

COB - Coordination of Benefits. The order of responsibility when a participant or beneficiary has coverage under more than one plan.

COBRA - Consolidated Omnibus Budget Reconciliation Act of 1985, Pub. L. No. 99-272 (April 7, 1986).

Code - Internal Revenue Code of 1986, as amended.

CO-OPs - Consumer Operated and Orientated Plans



DCAP - Dependent Care Assistance Program.

DI - Disability Insurance

DOL - Department of Labor. See also EBSA.

DOMA - Defense of Marriage Act. Provides that for purposes of federal law (including federal tax purposes), a spouse includes only a person of the opposite sex who is a husband or wife.

DRP - Direct Reimbursement Plan.



EAP - Employee Assistance Program. Provides counseling and other services to employees.

EBSA - Employee Benefits Security Administration (f.k.a. PWBA). An agency within the DOL.

EDI - Electronic Data Interchange. HIPAA's rules on electronic transactions.

EEOC - Equal Employment Opportunity Commission.

EFAST2 - The DOL's all-electronic, web bases system designed to enable electronic submission for Form 5500s.

EGTRRA - Economic Growth and Tax Relief Reconciliation Act of 2001, Pub. L. No. 107-16 (June 7, 2001).

EHB - Essential Health Benefits.

EHBP - Essential Health Benefits Package.

EHC - Essential Health Coverage.

EIC - Earned Income Tax Credit.

EOB - Explanation of Benefits. Issued by insurance companies to participants to explain what amount of their medical expenses was covered.

EOI - Evidence of Insurability. Sometimes called evidence of good health, often required by insurers before issuing a LTD or GTL policy.

ePHI - Electronic Protected Health Information under HIPAA's Administrative Simplification rules.

ERISA - Employee Retirement Income Security Act of 1974, Pub. L. No.93-406 (Sept. 2, 1974), as amended.

ERRP - Early Retiree Reinsurance Program.



FAQ's - Frequently Asked Questions.

FFE - Federally Facilitated Exchange.

FICA - Federal Insurance Contribution Act. Refers to Social Security and Medicare taxes.

FLSA - The federal Fair Labor Standards Act.

FMLA - Family and Medical Leave Act of 1993, Pub. L. No. 103-3 (Feb. 5, 1993).

FPL - Federal Poverty Level.

FSA - Flexible Spending Arrangement. An arrangement that provides a mechanism for participants to pay for certain medical and/or dependent care expenses on a pretax basis.

FSO - First Service Organization.

FT - Full Time.

FTE - Full Time Equivalent.

FUTA - Federal Unemployment Tax Act.



GHP - Employer-sponsored Group Health Plan.

GINA - The federal Genetic Information Nondiscrimination Act, which is intended to prohibit discrimination in the workplace on the basis of genetic discrimination as well as prevent discrimination in health insurance.

GLB - Gramm-Leach-Bliley Act of 1999, Pub. L. No. 106-102 (Nov. 12, 1999).

GTL - Group Term Life Insurance.



HCE - Highly Compensated Employee.

HCERA - The Health Care and Education Reconciliation Act of 2010, Pub. L. No. 111-152 (2010). Enacted March 23, 2010.

HCFA - Health Care Financing Administration. This agency has been renamed the Centers for Medicare & Medicaid Services (CMS).

HCTC - Health Coverage Tax Credit.

HDHP - High-Deductible Health Plan.

Health FSA - A Flexible Spending Arrangement (FSA) under which participants may obtain reimbursement for medical expenses.

HHS - Department of Health and Human Services.

HIPAA - Health Insurance Portability and Accountability Act of 1996, Pub. L. No. 104-191 (Aug. 21, 1996).

HITECH - Health Information Technology for Economic and Clinical Health Act, enacted February 17, 2009.

HIX - Health Insurance Exchange.

HMO - Health Maintenance Organization.

HRA - Health Reimbursement Arrangement.

HSA - Health Savings Account



IAP - Insurance Affordability Programs.

IIAS - Inventory Information Approval System. A system that ensures that Electronic Payment Cards are used only for expenses, such as medical, that meet certain regulatory requirements.

IPAB - Independent Payment Advisory Board.

IRC - Internal Revenue Code of 1986, as amended.

IPRA - Individual Premium Reimbursement Account

IRS - Internal Revenue Service.



JGTRRA - Jobs and Growth Tax Relief Reconciliation Act of 2003, Pub. L. No. 108-27 (May 28, 2003).





LTC - Long Term Care

LTD Plan - Long-term Disability Plan. A plan that provides a partial income replacement benefit to an employee unable to work because of a disability.



MEC - Minimum Essential Coverage.

MedSupp - Medicare Supplemental Health Insurance.

MEWA - Multiple Employer Welfare Arrangement. A special funding arrangement providing medical or other welfare benefits to employees of two or more employers.

MHPA - Mental Health Parity Act of 1996, Pub. L. No. 104-204 (Sept. 27, 1996).

MLR - Medical Loss Ratio.

MSA - Medical Savings Account (a.k.a. an Archer MSA).

MSP Rules - Medicare Secondary Payer Rules. Laws that require Medicare to be the secondary payer in most situations where a group health plan or private insurance carrier also provides coverage.

MV - Minimum Value.



NAIC - National Association of Insurance Commissioners.

NHCE - Nonhighly Compensated Employee.

NMHPA - Newborns' and Mothers' Health Protection Act of 1996, Pub. L. No. 104-204 (Sept. 27, 1996).



OCR - Office for Civil Rights. An agency within HHS.

OHCA - Organized Health Care Arrangement.

OMB - Office of Management and Budget.

OOP - Out-of-Pocket.

OTC - Over-the-Counter.



PBGC - Pension Benefit Guaranty Corporation.

PCE - Pre-existing Condition Exclusion.

PCORI - Patient-Centered Outcomes Research Institute

PDA - Pregnancy Discrimination Act, Pub. L. No. 95-555 (Oct. 31, 1978).

PEO - Professional Employer Organization.

PHI - Protected Health Information.

PHSA - Public Health Services Act, codified at 42 U.S.C. Chapter 6A.

POP - Premium-Only Plan. A type of cafeteria plan under Code Section 125 that permits employees to pay for their share of insurance premiums with pretax dollars.

PPACA - Patient Protection and Affordable Care Act signed March 23, 2010.

PPO - Preferred Provider Organization

PT - Part Time.

PWBA - Pension and Welfare Benefits Administration. This agency has been renamed the Employee Benefits Security Administration (EBSA).



QDRO - Qualified Domestic Relations Order.

QMCSO - Qualified Medical Child Support Order.

QHDHP - Qualified High Deductible Health Plan.

QHP - Qualified Health Plan.





SAR - Summary Annual Report. Furnished to plan participants, it summarizes information from the Form 5500.

SBC - Summary of Benefits & Coverage.

SBJPA - Small Business Job Protection Act of 1996, Pub. L. No. 104-188 (August 20, 1996).

SHOP - Small Business Health Options Program.

SMM - Summary of Material Modifications. An ERISA-required summary of plan changes that a plan sponsor must distribute to participants and beneficiaries.

SPD - Summary Plan Description. An ERISA-required plan summary that must be furnished to participants and beneficiaries.

SSA - Social Security Administration.

SUTA - State Unemployment Tax Act.



TAA - Trade Adjustment Assistance.

TBP - Transportation Benefit Program

TPA - Third-Party Administrator.



USC - United States Code.

USERRA - Uniformed Services Employment and Reemployment Rights Act of 1994, Pub. L. No. 103-354 (Oct. 13, 1994).



VEBA - Voluntary Employees' Beneficiary Association. Often operated as an exempt trust under Code Section 501(c)(9) as a funding vehicle for health and welfare benefits.

VH - Variable Hour.



WFTRA - Working Families Tax Relief Act of 2004.

WHCRA - Women's Health and Cancer Rights Act, Pub. L. No. 105-277 (Oct. 21, 1998).