For a plan year beginning in calendar year 2014, cost sharing may not exceed the following:

1. (1) For self-only coverage--the annual dollar limit as described in 26 U.S.C. § 223(c)(2)(A)(ii)(I) of the Internal Revenue Code of 1986 as amended, for self-only coverage that is in effect for 2014; or

2. (2) For other than self-only coverage--the annual dollar limit in 26 U.S.C § 223(c)(2)(A)(ii)(II) of the Internal Revenue Code of 1986 as amended, for non-self-only coverage that is in effect for 2014.

   For a plan year beginning in a calendar year after December 31, 2014, cost sharing may not exceed the following:

3. (1) For self-only coverage--the dollar amount limit for calendar year 2014 increased by an amount equal to the product of that amount and the premium adjustment percentage;
4. (2) For other than self-only coverage--twice the dollar limit for self-only coverage described in subsection 1.

Source: 39 SDR 203, effective June 10, 2013.

General Authority: SDCL 58-17-87 , 58-18-79.

Law Implemented: SDCL 58-17-87 , 58-18-79 , 58-18-80.