Final

Issued by: Centers for Medicare & Medicaid Services (CMS)

Issue Date: January 29, 2019

Program Area: CSR Reconciliation (CSR)

Question: Should Issuers separate 2014 and 2015 payments for Advanced Premium Tax Credit (APTC) and Cost-sharing Reductions (CSRs) for purpose of CSR Reconciliation?

Answer: Yes, Issuers should separate 2014 and 2015 payments for the purpose of CSR Reconciliation. Issuers can use the informational Summary Monthly Payment Report to assist in separating 2014 and 2015 payments. CSR reconciliation for both years will take place in April 2016. See guidance on timing at https://www.regtap.info/uploads/library/APTC_CSR_Recon_timing_guidance_5CR_021315.pdf

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