,,ii  #aai? ,,congress  #a/ ,session    
,s4 #ccfb  ,,9 ,,! ,,s5ate ,,( ,,!      
,,unit$ ,,/ates  ,decemb] #d1 #bjbe,mr4 
,paul introduc$ ! foll[+ bill2 :i* 0    
read twice & ref]r$ to ! ,committee on  
,f9ance  ,a ,,bill  ,to am5d ! ,int]nal 
,rev5ue ,code ( #aihf to increase !     
limitations on contributions to heal?   
sav+s acc\nts1 & = o!r purposes4  #a4   
,%ort title2 table ( cont5ts  7a7 ,%ort 
title ,?is ,act may be cit$ z ! ,heal?  
,m>ketplace & ,sav+s ,acc\nts = ,all    
,act4  7b7 ,table ( cont5ts ,! table (  
cont5ts = ?is ,act is z foll[s3 ,sec4   
#a4 ,%ort title2 table ( cont5ts4,,title
 ,i--,heal? ,sav+s ,accounts,sec4 #aja4 
,%ort title4,sec4 #ajb4 ,increase 9     
contribution limitations4,sec4 #ajc4    
,fre$om f m&ate4,sec4 #ajd4 ,am\nts paid
 = heal? insurance or direct prim>y c>e 
s]vice arrangem5t4,sec4 #aje4 ,special  
rule = c]ta9 m$ical exp5ses incurr$ be=e
 e/abli%m5t ( acc\nt4,sec4 #ajf4        
,adm9i/rative error correction be=e due 
date ( return4,sec4 #ajg4 ,all[+ ,,hsa  

rollov] to *ild or p>5t ( acc\nt        
hold]4,sec4 #ajh4 ,cov]age = am\nts paid
 = vitam9s1 diet>y supplem5ts1 gym      
memb]%ips1 & we>able fitness            
track]s4,sec4 #aji4 ,equival5t          
bankruptcy protections = heal? sav+s    
acc\nts z retirem5t funds4,,title       
,,ii--,heal? ,m>ketplace = ,all,sec4    
#bja4 ,%ort title4,sec4 #bjb4 ,heal?    
m>ketplace pools deem$ an employ] =     
purposes ( (f]+ gr\p heal? plans or gr\p
 heal? insurance cov]age4,sec4 #bjc4    
,con=m+ am5dm5ts4  ,i ,heal? ,sav+s     
,acc\nts  #aja4 ,%ort title ,?is title  
may be cit$ z ! ,heal? ,sav+s ,acc\nts  
,= ,all ,act ( #bjbe4  #ajb4 ,increase 9
 contribution limitations  7a7 ,9 g5]al 
,subsection 7b7 ( section #bbc ( !      
,int]nal ,rev5ue ,code ( #aihf is       
am5d$-- 7#a7 9 p>agraph 7#a71 by /rik+ !
 sum ( & all t foll[s ?r\gh ! p]iod &   
ins]t+ an am\nt equal to ! applicable   
doll> am\nt "u p>agraph 7#a77;,b7 (     
section #djb7;g7 7z adju/$ pursuant to  
p>agraph 7#d7 ( su* section7 ) respect  

to su* taxable ye>41  7#b7 by /rik+     
p>agraphs 7#b71 7#c71 7#e71 7#g71 &     
7#h71  7#c7 by ins]t+ aft] p>agraph 7#a7
 ! foll[+3  7#b7 ,additional            
contributions = individuals #ej or old] 
,9 ! case ( an individual :o has atta9$ 
age #ej be=e ! close ( ! taxable ye>1 ! 
am\nt ( ! limitation "u p>agraph 7#a7   
%all be increas$ by an am\nt equal to ! 
applicable doll> am\nt "u subp>agraph   
7,b77i7 ( section #dad7v77#b7 7z adju/$ 
pursuant to subp>agraph 7,c7 ( su*      
section74  1  7#d7 9 p>agraph 7#d71 by  
/rik+ ! flu% matt] foll[+ subp>agraph   
7,c71 &  7#e7 by r$esignat+ p>agraphs   
7#d7 & 7#f7 z p>agraphs 7#c7 & 7#d71    
respectively4  7b7 ,con=m+ am5dm5ts     
7#a7 ,subp>agraph 7,a7 ( section        
#bbc7;d77#a7 ( ! ,int]nal ,rev5ue ,code 
( #aihf is am5d$ by /rik+ ! sum (-- &   
all t foll[s ?r\gh ! p]iod & ins]t+ !   
am\nt det]m9$ "u subsection 7b77#a744   
7#b7 ,subsection 7g77#a7 ( section #bbc 
( su* ,code is am5d$-- 7,a7 by /rik+    
7b77#b71 7c77#b77;,a71 & & ins]t+       

7c77#b77;,a7 &11  7,b7 by am5d+         
subp>agraph 7,b7 to read z foll[s3  7,b7
 ! co/-(-liv+ adju/m5t det]m9$ "u       
section #a7;f77#c7 = ! cal5d> ye> 9 :i* 
su* taxable ye> beg9s det]m9$ by        
sub/itut+ cal5d> ye> #bjjc = cal5d> ye> 
#bjaf 9 subp>agraph 7,a77ii7 !re(4  1 & 
7,c7 by /rik+ 7b77#b71                  
7c77#a77;,e77ii77,,ii71 & ins]t+        
7c77#a77;,e77ii77,,ii74  7#c7 ,section  
#bf7;b77#b77,s7 ( su* ,code is am5d$ by 
/rik+ 1 #bbc7;b77#h77;,b77i77,,ii714    
7#d7 ,section #djh7;d77#i77;,c77i77,i7 (
 su* ,code is am5d$ by /rik+ comput$ on 
! basis ( ! type ( cov]age "u ! high    
d$uctible heal? plan cov]+ ! individual4
  7c7 ,effective date ,! am5dm5ts made  
by ?is section %all apply to taxable    
ye>s beg9n+ aft] ! date ( ! enactm5t (  
?is ,act4  #ajc4 ,fre$om f m&ate  7a7 ,9
 g5]al ,section #bbc ( ! ,int]nal       
,rev5ue ,code ( #aihf1 z am5d$ by       
section #ajb1 is fur!r am5d$ by /rik+   
subsections 7c7 & 7g7 & by r$esignat+   
subsections 7d71 7e71 7f71 & 7h7 z      

subsections 7c71 7d71 7e71 & 7f71       
respectively4  7b7 ,con=m+ am5dm5ts     
7#a7 ,subsection 7a7 ( section #bbc ( ! 
,int]nal ,rev5ue ,code ( #aihf is am5d$ 
to read z foll[s3  7a7 ,d$uction all[$  
,9 ! case ( an individual1 !re %all be  
all[$ z a d$uction = ! taxable ye> an   
am\nt equal to ! aggregate am\nt paid 9 
ca% dur+ su* taxable ye> by or on behalf
 ( su* individual to a heal? sav+s      
acc\nt ( su* individual4  4  7#b7       
,subsection 7c77#a77;,a7 ( section #bbc 
( su* ,code1 z am5d$ by section #ajb &  
r$esignat$ by subsection 7a71 is fur!r  
am5d$ by /rik+ subsection 7f77#d7 &     
ins]t+ subsection 7e77#d74  7#c7        
,subp>agraph 7,u7 ( section #bf7;b77#b7 
( su* ,code1 z am5d$ by section #ajb1 is
 fur!r am5d$ by /rik+ section           
#bbc7;f77#c7 & ins]t+ section           
#bbc7;e77#c74  7#d7 ,sections           
#ce7;g77#c71 #bbj7;f77#e77;,a71         
#hdh7;e77#a77;,b77v71 #digc7;a77#e71 &  
#fjea7;a77#ab7 ( su* ,code are ea* am5d$
 by /rik+ section #bbc7;d7 ea* place x  

appe>s & ins]t+ section #bbc7;c74  7#e7 
,section #ajf7;d77#a7 ( su* ,code is    
am5d$-- 7,a7 by /rik+ :o is an eligible 
individual 7z def9$ 9 section           
#bbc7;c77#a771 &  7,b7 by /rik+ section 
#bbc7;d7 & ins]t+ section #bbc7;c74     
7#f7 ,section #ajf7;e7 ( su* ,code is   
am5d$-- 7,a7 by /rik+ p>agraphs 7#c7 &  
7#d7 & by r$esignat+ p>agraph 7#e7 z    
p>agraph 7#d71  7,b7 by ins]t+ aft]     
p>agraph 7#b7 ! foll[+ new p>agraph3    
7#c7 ,treatm5t z rollov] contribution ,a
 qualifi$ ,,hsa di/ribution %all be     
treat$ z a rollov] contribution describ$
 9 section #bbc7;e77#d74  1 &  7,c7 by  
/rik+ to any eligible individual cov]$  
"u a high d$uctible heal? plan ( !      
employ] 9 p>agraph 7#d77;,b77ii7 7z s   
r$esignat$7 & ins]t+ to any employee )  
respect to :om a heal? sav+s acc\nt has 
be5 e/abli%$4  7#g7 ,section            
#djh7;d77#i77;,a7 ( su* ,code is am5d$  
by /rik+ :o is an eligible individual 7z
 def9$ 9 section #bbc7;c77 &4  7#h7     
,section #hgg;,a7g77#f7 ( su* ,code is  

am5d$ by /rik+ #bbc7;f77#d7 & ins]t+    
#bbc7;e77#d74  7#i7 ,section #digc7;g7 (
 su* ,code is am5d$-- 7,a7 by /rik+     
section #bbc7;d7 & ins]t+ section       
#bbc7;c71  7,b7 9 p>agraph 7#a71 by     
/rik+ or #bbc7;f77#e7 & ins]t+ or       
#bbc7;e77#e71  7,c7 9 p>agraph          
7#b77;,a71 by /rik+ section #bbc7;f77#b7
 & ins]t+ section #bbc7;e77#b71 &  7,d7 
9 ! flu% matt] at ! end1 by /rik+       
section #bbc7;f77#c7 & ins]t+ section   
#bbc7;e77#c74  7#aj7 ,section #dige (   
su* ,code is am5d$-- 7,a7 9 subsection  
7c77#f7-- 7i7 by /rik+ section #bbc7;d7 
& ins]t+ section #bbc7;c71 &  7ii7 by   
/rik+ section #bbc7;e77#b7 & ins]t+     
section #bbc7;d77#b71 &  7,b7 9         
subsection 7e77#a77;,e71 by /rik+       
section #bbc7;d7 & ins]t+ section       
#bbc7;c74  7#aa7 ,subsection 7b7 (      
section #dihj;,g ( su* ,code is am5d$ to
 read z foll[s3  7b7 ,rules &           
requirem5ts  7#a7 ,9 g5]al ,an employ]  
meets ! requirem5ts ( ?is subsection =  
any cal5d> ye> if ! employ] makes       

available comp>able contributions to !  
heal? sav+s acc\nts ( all comp>able     
p>ticipat+ employees = ea* cov]age p]iod
 dur+ su* cal5d> ye>4  7#b7 ,comp>able  
contributions  7,a7 ,9 g5]al ,= purposes
 ( p>agraph 7#a71 ! t]m comp>able       
contributions means contributions-- 7i7 
:i* are ! same am\nt1 or  7ii7 if !     
employees are cov]$ by a heal? plan1 :i*
 are ! same p]c5tage ( ! annual         
d$uctible limit "u ! plan cov]+ !       
employees4  7,b7 ,"p-ye> employees ,9 ! 
case ( an employee :o is employ$ by !   
employ] = only a portion ( ! cal5d> ye>1
 a contribution to ! heal? sav+s acc\nt 
( su* employee %all be treat$ z         
comp>able if x is an am\nt :i* be>s !   
same ratio to ! comp>able am\nt 7det]m9$
 )\t reg>d to ?is subp>agraph7 z su*    
portion be>s to ! entire cal5d> ye>4    
7#c7 ,comp>able p>ticipat+ employees ,= 
purposes ( p>agraph 7#a71 ! t]m         
comp>able p>ticipat+ employees means all
 employees :o are cov]$ 7if at all7 "u !
 same heal? plan ( ! employ] & h ! same 

category ( cov]age4 ,= purposes ( !     
prec$+ s5t5ce1 ! categories ( cov]age   
are self-only & family cov]age4  7#d7   
,"p-"t employees  7,a7 ,9 g5]al         
,p>agraph 7#c7 %all be appli$ sep>ately 
) respect to "p-"t employees & o!r      
employees4  7,b7 ,"p-"t employee ,=     
purposes ( subp>agraph 7,a71 ! t]m "p-"t
 employee means any employee :o is      
cu/om>ily employ$ = few] ?an #cj h\rs p]
 week4  4  7#ab7 ,section #dihj;,g7d7 ( 
su* ,code is am5d$ by /rik+ section     
#dihj;,e & ins]t+ ?is section4  7#ac7   
,section #ffic7;a77#b77;,c7 ( su* ,code 
is am5d$ by /rik+ section #bbc7;h7 &    
ins]t+ section #bbc7;f74  7c7 ,effective
 date ,! am5dm5ts made by ?is section   
%all apply to taxable ye>s beg9n+ aft] !
 date ( ! enactm5t ( ?is ,act4  #ajd4   
,am\nts paid = heal? insurance or direct
 prim>y c>e s]vice arrangem5t  7a7 ,9   
g5]al ,p>agraph 7#b7 ( section #bbc7;c7 
( ! ,int]nal ,rev5ue ,code ( #aihf1 z   
r$esignat$ by section #c1 is am5d$--    
7#a7 9 subp>agraph 7,a71 by ins]t+ or   

pursuant to an arrangem5t "u :i* an     
individual is provid$ cov]age re/rict$  
to prim>y c>e s]vices 9 ex*ange = a fix$
 p]iodic fee or paym5t = prim>y c>e     
s]vices aft] m5/rual c>e products1  7#b7
 by /rik+ subp>agraphs 7,b7 & 7,c71 &   
7#c7 by r$esignat+ subp>agraph 7,d7 z   
subp>agraph 7,b74  7b7 ,con=m+ am5dm5t  
,p>agraph 7#b7 ( section #bbc7;c7 ( !   
,int]nal ,rev5ue ,code ( #aihf1 z am5d$ 
by ! prec$+ sections ( ?is ,act1 is     
fur!r am5d$ by /rik+ & any dep5d5t 7z   
def9$ 9 section #aeb1 det]m9$ )\t reg>d 
to subsections 7b77#a71 7b77#b71 &      
7d77#a77;,b7 !re(7 ( su* individual &   
ins]t+ any dep5d5t 7z def9$ 9 section   
#aeb1 det]m9$ )\t reg>d to subsections  
7b77#a71 7b77#b71 & 7d77#a77;,b7 !re(7 (
 su* individual1 & any *ild 7z def9$ 9  
section #aeb7;f77#a77 ( su* individual  
:o has n atta9$ ! age ( #bg be=e ! end (
 su* individual's taxable ye>4  7c7     
,te*nical am5dm5ts  7#a7 ,section       
#bbj7;d77#b77;,a7 ( ! ,int]nal ,rev5ue  
,code ( #aihf is am5d$ by /rik+ section 

#bbc7;d77#b77;,d7 & ins]t+ section      
#bbc7;c77#b77;,b74  7#b7 ,subsection 7f7
 ( section #ajf ( ! ,int]nal ,rev5ue    
,code ( #aihf is am5d$ by /rik+ section 
#bbc7;d77#b77;,d7 & ins]t+ section      
#bbc7;c77#b77;,b74  7d7 ,effective dates
  7#a7 ,9 g5]al ,! am5dm5ts made by     
subsections 7a7 & 7b7 %all apply )      
respect to am\nts paid aft] ! date ( !  
enactm5t ( ?is ,act 9 taxable ye>s      
beg9n+ aft] su* date4  7#b7 ,te*nical   
am5dm5ts ,! am5dm5ts made by subsection 
7c7 %all apply ) respect to taxable ye>s
 beg9n+ aft] ! date ( enactm5t ( ?is    
,act4  #aje4 ,special rule = c]ta9      
m$ical exp5ses incurr$ be=e e/abli%m5t (
 acc\nt  7a7 ,9 g5]al ,p>agraph 7#b7 (  
section #bbc7;c7 ( ! ,int]nal ,rev5ue   
,code ( #aihf1 z am5d$ & r$esignat$ by !
 prec$+ sections ( ?is ,act1 is fur!r   
am5d$ by add+ at ! end ! foll[+ new     
subp>agraph3  7,c7 ,c]ta9 m$ical exp5ses
 incurr$ be=e e/abli%m5t ( acc\nt treat$
 z qualifi$ ,an exp5se %all n fail to be
 treat$ z a qualifi$ m$ical exp5se      

solely because su* exp5se 0 incurr$ be=e
 ! e/abli%m5t ( ! heal? sav+s acc\nt if 
su* exp5se 0 incurr$-- 7i7 dur+ ei!r--  
7,i7 ! taxable ye> 9 :i* ! heal? sav+s  
acc\nt 0 e/abli%$1 or  7,,ii7 ! prec$+  
taxable ye>1 9 ! case ( a heal? sav+s   
acc\nt e/abli%$ aft] ! taxable ye> 9 :i*
 su* exp5se 0 incurr$ b be=e ! "t       
prescrib$ by law = fil+ ! return = su*  
taxable ye> 7n includ+ ext5sions !re(71 
&  7ii7 = m$ical c>e :i* 7b = ! fact t x
 0 incurr$ be=e ! e/abli%m5t ( ! acc\nt7
 o!rwise meets ! requirem5ts ( ! prec$+ 
subp>agraphs4  4  7b7 ,effective date ,!
 am5dm5t made by ?is section %all apply 
to taxable ye>s beg9n+ aft] ! date ( !  
enactm5t ( ?is ,act4  #ajf4             
,adm9i/rative error correction be=e due 
date ( return  7a7 ,9 g5]al ,p>agraph   
7#d7 ( section #bbc7;e7 ( ! ,int]nal    
,rev5ue ,code ( #aihf1 z am5d$ &        
r$esignat$ by ! prec$+ sections ( ?is   
,act1 is am5d$ by add+ at ! end ! foll[+
 new subp>agraph3  7,d7 ,exception =    
adm9i/rative errors correct$ be=e due   

date ( return ,subp>agraph 7,a7 %all n  
apply if any paym5t or di/ribution is   
made to correct an adm9i/rative1        
cl]ical1 or payroll contribution error &
 if-- 7i7 su* di/ribution is receiv$ by 
! individual on or be=e ! la/ day       
prescrib$ by law 7includ+ ext5sions (   
"t7 = fil+ su* individual's return = su*
 taxable ye>1 &  7ii7 su* di/ribution is
 accompani$ by ! am\nt ( net income     
attributable to su* contribution4  ,any 
net income describ$ 9 clause 7ii7 %all  
be includ$ 9 ! gross income ( !         
individual = ! taxable ye> 9 :i* x is   
receiv$4  4  7b7 ,effective date ,!     
am5dm5t made by ?is section %all take   
effect on ! date ( ! enactm5t ( ?is     
,act4  #ajg4 ,all[+ ,,hsa rollov] to    
*ild or p>5t ( acc\nt hold]  7a7 ,9     
g5]al ,p>agraph 7#h77;,a7 ( section     
#bbc7;e7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z r$esignat$ by ! prec$+ sections
 ( ?is ,act1 is am5d$-- 7#a7 by ins]t+ 1
 *ild1 p>5t1 or gr&p>5t aft] surviv+    
sp\se1  7#b7 by ins]t+ 1 *ild1 p>5t1 or 

gr&p>5t1 z ! case may be1 aft] ! sp\se1 
7#c7 by ins]t+ 1 *ild1 p>5t1 or gr&p>5t 
aft] sp\se 9 ! head+ !re(1 &  7#d7 by   
add+ at ! end ! foll[+3 ,9 ! case ( a   
*ild :o acquires su* b5efici>y's int]e/ 
& ) respect to :om a d$uction "u section
 #aea is all[able to ano!r taxpay] = a  
taxable ye> beg9n+ 9 ! cal5d> ye> 9 :i* 
su* individual's taxable ye> beg9s1 su* 
heal? sav+s acc\nt %all be treat$ z a   
heal? sav+s acc\nt ( su* *ild44  7b7    
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #ajh4 ,cov]age = am\nts paid =   
vitam9s1 diet>y supplem5ts1 gym         
memb]%ips1 & we>able fitness track]s    
7a7 ,9 g5]al ,p>agraph 7#b7 ( section   
#bbc7;c7 ( ! ,int]nal ,rev5ue ,code (   
#aihf1 z am5d$ by ! prec$+ provisions ( 
?is ,act1 is am5d$-- 7#a7 9 subp>agraph 
7,a71 by ins]t+ 1 qualifi$ wellness     
exp5ses1 aft] m5/rual c>e products1 &   
7#b7 by add+ at ! end ! foll[+3  7,c7   
,qualifi$ wellness exp5ses ,= purposes (

 ?is p>agraph1 ! t]m qualifi$ wellness  
exp5ses means am\nts paid =-- 7i7       
vitam9s1  7ii7 diet>y supplem5ts 7z     
def9$ 9 section #bja7;ff7 ( ! ,f$]al    
,food1 ,drug1 & ,cosmetic ,act 7#ba     
,u4,s4,c4 #cba7;ff7771  7iii7 memb]%ip  
at a gym or fitness facility1 or  7iv7  
we>able fitness track]s4  4  7b7        
,effective date ,! am5dm5ts made by ?is 
section %all apply to taxable ye>s      
beg9n+ aft] ! date ( ! enactm5t ( ?is   
,act4  #aji4 ,equival5t bankruptcy      
protections = heal? sav+s acc\nts z     
retirem5t funds  7a7 ,9 g5]al ,section  
#ebb ( title #aa1 ,unit$ ,/ates ,code1  
is am5d$ by add+ at ! end ! foll[+ new  
subsection3  7r7 ,treatm5t ( heal? sav+s
 acc\nts ,= purposes ( ?is section1 any 
heal? sav+s acc\nt 7z describ$ 9 section
 #bbc ( ! ,int]nal ,rev5ue ,code (      
#aihf7 %all be treat$ 9 ! same mann] z  
an individual retirem5t acc\nt describ$ 
9 section #djh ( su* ,code4  4  7b7     
,effective date ,! am5dm5t made by ?is  
section %all apply to cases comm5c+ "u  

title #aa1 ,unit$ ,/ates ,code1 aft] !  
date ( ! enactm5t ( ?is ,act4  ,,ii     
,heal? ,m>ketplace = ,all  #bja4 ,%ort  
title ,?is title may be cit$ z ! ,heal? 
,m>ketplace = ,all ,act ( #bjbe4  #bjb4 
,heal? m>ketplace pools deem$ an employ]
 = purposes ( (f]+ gr\p heal? plans or  
gr\p heal? insurance cov]age  7a7       
,def9ition ( employ] ,section #c7e7 ( ! 
,employee ,retirem5t ,income ,security  
,act ( #aigd 7#bi ,u4,s4,c4 #ajjb7e77 is
 am5d$ by add+ at ! end ! foll[+3 ,su*  
t]m %all be deem$ to include1 = purposes
 ( (f]+ a gr\p heal? plan 7z def9$ 9    
section #gcc7;a77#a77 or gr\p heal?     
insurance cov]age 7z def9$ 9 section    
#gcc7;b77#d77 7:i*1 not)/&+ any o!r     
provision ( law1 may include su* a plan 
or cov]age cov]+ prescription or        
nonprescription drugs z ! only b5efit   
(f]$ by ! plan or cov]age 9 accordance )
 section #gcf7;b77#e77;,b771 any entity 
t meets ! requirem5ts "u section        
#gcf7;b744  7b7 ,gr\p heal? plans & gr\p
 heal? insurance cov]age ,"p #g (       

subtitle ,b ( title ,i ( ! ,employee    
,retirem5t ,income ,security ,act (     
#aigd 7#bi ,u4,s4,c4 #aaha et seq47 is  
am5d$ by add+ at ! end ! foll[+3  #gcf4 
,heal? m>ketplace pools deem$ an employ]
 = purposes ( (f]+ gr\p heal? plans or  
gr\p heal? insurance cov]age  7a7 ,9    
g5]al ,an entity 7ref]r$ to 9 ?is       
section z a heal? m>ketplace pool7 t    
meets ! requirem5ts "u subsection 7b7   
%all be deem$ an employ] "u section     
#c7e7 = purposes ( (f]+ a gr\p heal?    
plan or gr\p heal? insurance cov]age    
7:i*1 not)/&+ any o!r provision ( law1  
may include su* a plan or cov]age cov]+ 
prescription or nonprescription drugs z 
! only b5efit (f]$ by ! plan or cov]age 
9 accordance ) subsection 7b77#e77;,b774
  7b7 ,requirem5ts = heal? m>ketplace   
pools ,! requirem5ts "u ?is subsection  
are ea* ( ! foll[+3 7#a7 ,organization  
,! heal? m>ketplace pool %all-- 7,a7 be 
=m$ & ma9ta9$ 9 good fai? = a purpose t 
includes ! =mation ( a risk pool 9 ord] 
to (f] gr\p heal? insurance cov]age or a

 gr\p heal? plan to its memb]s2 &  7,b7 
n condition memb]%ip 9 ! heal?          
m>ketplace pool on any heal?            
/atus-relat$ factor relat+ to an        
individual 7includ+ an employee ( an    
employ] or a dep5d5t ( an employee74    
7#b7 ,(f]+ gr\p heal? plans & gr\p heal?
 insurance cov]age  7,a7 ,diff]5t gr\ps 
7i7 ,9 g5]al ,! heal? m>ketplace pool1  
:i* may be 9 conjunction ) a heal?      
insurance issu] t (f]s gr\p heal?       
insurance cov]age ?r\gh ! heal?         
m>ketplace pool1 %all make available a  
gr\p heal? plan or gr\p heal? insurance 
cov]age to all memb]s ( ! heal?         
m>ketplace pool 7&1 9 ! case ( memb]s t 
are employ]s1 employees ( ! employ]s7 at
 rates t-- 7,i7 are e/abli%$ by ! heal? 
m>ketplace pool1 or a heal? insurance   
issu] contract+ ) su* heal? m>ketplace  
pool1 on a policy or product specific   
basis2 &  7,,ii7 subject to sections    
#gja & #gjb1 may v>y = individuals cov]$
 ?r\gh ! heal? m>ketplace pool4  7ii7   
,p]missible cov]age = dep5d5ts ,su* gr\p

 heal? plan or gr\p heal? insurance     
cov]age may be made available "u clause 
7i7 to any dep5d5ts ( memb]s ( ! heal?  
m>ketplace pool or dep5d5ts ( employees 
( employ]s t are su* memb]s4  7,b7      
,nondiscrim9ation 9 cov]age (f]$  7i7 ,9
 g5]al ,subject to clause 7ii71 ! heal? 
m>ketplace pool may n (f] cov]age "u a  
gr\p heal? plan or gr\p heal? insurance 
cov]age to a memb] ( ! heal? m>ketplace 
pool unless ! same cov]age is (f]$ to   
all su* memb]s ( ! heal? m>ketplace     
pool4  7ii7 ,con/ruction ,no?+ 9 ?is    
subsection %all be con/ru$ z requir+ a  
heal? insurance issu] or gr\p heal? plan
 to provide cov]age outside ! s]vice    
area ( ! issu] or plan1 or prev5t+ a    
heal? insurance issu] or gr\p heal? plan
 f und]writ+ or f exclud+ or limit+ !   
cov]age on any individual1 subject to ! 
requirem5ts "u sections #gja & #gjb4    
7,c7 ,assumption ( risk ,! heal?        
m>ketplace pool may provide-- 7i7 gr\p  
heal? insurance cov]age ?r\gh a contract
 ) a heal? insurance issu]2 or  7ii7 a  

gr\p heal? plan ?r\gh self-insurance4   
7#c7 ,geographic areas ,no?+ 9 ?is      
subsection %all be con/ru$ z prev5t+ !  
e/abli%m5t & op]ation ( m ?an #a heal?  
m>ketplace pool 9 a geographic area or z
 limit+ ! numb] ( heal? m>ketplace pools
 t may op]ate 9 any area4  7#d7         
,provision ( adm9i/rative s]vices to    
pur*as]s ,! heal? m>ketplace pool may   
provide adm9i/rative s]vices = memb]s4  
,su* s]vices may include acc\nt+1 bill+1
 & enrollm5t in=mation4  7#e7 ,drug     
cov]age ,! gr\p heal? plan or gr\p heal?
 insurance cov]age (f]$ by ! heal?      
m>ketplace pool may (f]-- 7,a7 drug     
cov]age1 includ+ cov]age ( ov]-!-c\nt]  
drugs1 9 comb9ation ) o!r b5efits cov]$ 
by ! gr\p heal? plan or gr\p heal?      
insurance cov]age2 or  7,b7 not)/&+ any 
o!r provision ( law1 drug cov]age1      
includ+ cov]age ( ov]-!-c\nt] drugs1 z !
 only b5efit cov]$ by ! gr\p heal? plan 
or gr\p heal? insurance cov]age4  7#f7  
,memb]s  7,a7 ,9 g5]al ,) respect to an 
individual :o is a memb] ( ! heal?      

m>ketplace pool-- 7i7 ! individual may  
enroll = cov]age "u ! gr\p heal? plan or
 gr\p heal? insurance cov]age (f]$ by ! 
heal? m>ketplace pool 7includ+1 if      
applicable1 enrollm5t = cov]age = a     
dep5d5t ( su* individual72 or  7ii7 !   
employ] ( ! individual may enroll !     
individual = cov]age "u ! gr\p heal?    
plan or gr\p heal? insurance cov]age    
(f]$ by ! heal? m>ketplace pool         
7includ+1 if applicable1 enrollm5t =    
cov]age = a dep5d5t ( su* individual74  
7,b7 ,eligibility ,an individual %all be
 eligible to be a memb] ( ! heal?       
m>ketplace pool if su* individual is--  
7i7 a memb] ( an entity t e/abli%es or  
jo9s ! heal? m>ketplace pool 7or a      
dep5d5t ( su* a memb]1 z applicable72   
7ii7 an employee ( a memb] ( an entity  
describ$ 9 clause 7i7 7or a dep5d5t (   
su* an employee1 z applicable72 or      
7iii7 an employee ( an entity 7or a     
dep5dant ( su* an employee1 z           
applicable7 controll$ by a memb] ( an   
entity describ$ 9 clause 7i74  7,c7     

,rules = enrollm5t ,no?+ 9 ?is p>agraph 
%all preclude ! heal? m>ketplace pool f 
e/abli%+ rules ( enrollm5t & re5rollm5t 
( memb]s4 ,su* rules %all be appli$     
consi/5tly to all memb]s )9 ! heal?     
m>ketplace pool & %all n be bas$ 9 any  
mann] on heal? /atus-relat$ factors 9   
accordance ) sections #gja & #gjb4  7c7 
,det]m9ation ( employ] & jo9t employ]   
/atus ,p>ticipat+ 9 or facilitat+ a gr\p
 heal? plan or gr\p heal? insurance     
cov]age "u ?is section %all n be con/ru$
 z e/abli%+ "u any ,f$]al or ,/ate law--
 7#a7 an employ] relation%ip = any      
purpose o!r ?an (f]+ ! gr\p heal? plan  
or gr\p heal? insurance cov]age2 or     
7#b7 a jo9t employ] relation%ip = any   
purpose4  7d7 ,def9ition ,9 ?is section1
 ! t]m dep5d5t1 z appli$ to a gr\p heal?
 plan or gr\p heal? insurance cov]age   
(f]$ 9 a ,/ate1 %all h ! mean+ appli$ to
 su* t]m ) respect to su* plan or       
cov]age "u ! ,/ate law apply+ to su*    
plan or cov]age4 ,su* t]m may include ! 
sp\se & *ildr5 ( ! individual involv$ 9 

accordance ) su* ,/ate law4  4  #bjc4   
,con=m+ am5dm5ts ,section #c ( !        
,employee ,retirem5t ,income ,security  
,act ( #aigd 7#bi ,u4,s4,c4 #ajjb7 is   
am5d$-- 7#a7 9 p>agraph 7#f71 by ins]t+ 
be=e ! p]iod 1 except 7) respect to an  
entity meet+ ! requirem5ts "u section   
#gcf7;b77 su* t]m includes any memb] (  
su* entity2  7#b7 9 p>agraph 7#ba7--    
7,a7 9 subp>agraph 7,a71 by /rik+       
subp>agraph 7,b7 & ins]t+ subp>agraphs  
7,b7 & 7,c72 &  7,b7 by add+ at ! end ! 
foll[+3  7,c7 ,) respect to a p]son t is
 a memb] ( an entity 7ref]r$ to 9       
section #gcf & ?is subp>agraph z a heal?
 m>ketplace pool7 t meets ! requirem5ts 
( section #gcf7;b7 & (f]s a gr\p heal?  
plan 7z def9$ 9 section #gcc7;a77#a77 or
 gr\p heal? insurance cov]age 7z def9$ 9
 section #gcc7;b77#d77 7:i*1 not)/&+ any
 o!r provision ( law1 may include su* a 
plan or cov]age cov]+ prescription or   
nonprescription drugs z ! only b5efit   
(f]$ by ! plan or cov]age71 memb]%ip 9 !
 heal? m>ketplace pool %all n by itself 

cause ! p]son to be a fiduci>y ) respect
 to ! gr\p heal? plan or gr\p heal?     
insurance cov]age4  2 &  7#c7 9 p>agraph
 7#dj77;,a7-- 7,a7 9 clause 7ii71 by    
/rik+ 1 or & ins]t+ 12  7,b7 9 clause   
7iii71 by /rik+ ! p]iod & ins]t+ 1 or2 &
  7,c7 by add+ at ! end ! foll[+3  7iv7 
z a gr\p heal? plan 7z def9$ 9 section  
#gcc7;a77#a771 or gr\p heal? insurance  
cov]age 7z def9$ 9 section              
#gcc7;b77#d771 (f]$ by an entity meet+ !
 requirem5ts "u section #gcf7;b7 7:i*1  
not)/&+ any o!r provision ( law1 may    
include su* an entity (f]+ su* a plan or
 cov]age cov]+ prescription or          
nonprescription drugs z ! only b5efit   
(f]$ by ! plan or cov]age74  4