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Final IRS healthcare reform rules address federal premium subsidies
Modern Healthcare

Final Internal Revenue Service healthcare reform law regulations affirm that low- and middle-income retirees younger than age 65 who are eligible for healthcare coverage from their former employers—but do not actually enroll in the plans—will be eligible for federal premium subsidies in 2014 to buy coverage through public exchanges. In addition, the regulations that were released Tuesday affirm proposed rules that former employees and dependents, such as widowed or divorced spouses, who are eligible for but not enrolled in COBRA continuation coverage also will be eligible for the federal premium subsidies.

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