Notice 2016-17 provides guidance on the application of certain market reform provisions of the Affordable Care Act to Student Health Coverage including some transition relief.

Document Excerpt

This notice provides guidance on the application of certain provisions of the Affordable Care Act1 to premium reduction arrangements offered in connection with Student Health plans and provides temporary transition relief from enforcement by the Departments of the Treasury, Labor, and Health and Human Services (collectively, the Departments) in certain circumstances.

Link
https://www.irs.gov/pub/irs-drop/n-16-17.pdf