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GAO-05-246R 1 (2005-01-13)

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       Accountability * Integrity * Reliability
United States Government Accountability Office
Washington, DC 20548

          B-295603


          January 13, 2005

          The Honorable Charles E. Grassley
          Chairman
          The Honorable Max Baucus
          Ranking Minority Member
          Committee on Finance
          United States Senate

          The Honorable Bill Thomas
          Chairman
          The Honorable Charles B. Rangel
          Ranking Minority Member
          Committee on Ways and Means
          House of Representatives

          Subject: Department of the Treasury, Internal Revenue Service; Department of
                  Labor, Employee Benefits Security Administration; and Department of
                  Health and Human Services, Centers for Medicare and Medicaid Services:
                  Federal Regulations for Health Coverage Portability for Group Health Plans
                  and Group Health Insurance Issuers Under HIPAA Titles I & IV

          Pursuant to section 801(a)(2)(A) of title 5, United States Code, this is our report on
          major rules promulgated by the Department of the Treasury, Internal Revenue
          Service; Department of Labor, Employee Benefits Security Administration; and
          Department of Health and Human Services, Centers for Medicare and Medicaid
          Services (CMS), entitled Federal Regulations for Health Coverage Portability for
          Group Health Plans and Group Health Insurance Issuers Under HIPAA Titles I & IV
          (RIN: 1545-AX84; 1210-AA54; 0938-AL43). We received the rules on December 30,
          2004. It was published in the Federal Register as a final regulation on December 30,
          2004. 69 Fed. Reg. 78720.

          The final rules, issued jointly by the three agencies, govern portability requirements
          for group health plans and issuers of health insurance coverage offered in
          connection with a group health plan. The rules implement changes made to the
          Internal Revenue Code, the Employee Retirement Income Security Act, and the
          Public Health Service Act enacted as part of the Health Insurance Portability and
          Accountability Act of 1996 (HIPAA).


GAO-05-246R

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