2395
HR 3590 EAS/PP
percent (except that with respect to such an-
1
nual payment date for 2012, the calculation
2
under 2718(b)(1)(B)(ii) of such Act is deter-
3
mined by reference to the previous year, and
4
with respect to such annual payment date
5
for 2013, such calculation is determined by
6
reference to the average for the previous 2
7
years).''.
8
(d) C
ERTAIN
I
NSURANCE
E
XEMPTED
F
ROM
F
EE
.--
9
Paragraph (3) of section 9010(h) of this Act is amended
10
to read as follows:
11
``(3) H
EALTH INSURANCE
.--The term `health in-
12
surance' shall not include--
13
``(A) any insurance coverage described in
14
paragraph (1)(A) or (3) of section 9832(c) of the
15
Internal Revenue Code of 1986,
16
``(B) any insurance for long-term care, or
17
``(C) any medicare supplemental health in-
18
surance (as defined in section 1882(g)(1) of the
19
Social Security Act).''.
20
(e) A
NTI
-
AVOIDANCE
G
UIDANCE
.--Subsection (i) of
21
section 9010 of this Act is amended by inserting ``and shall
22
prescribe such regulations as are necessary or appropriate
23
to prevent avoidance of the purposes of this section, includ-
24
![[Valid RSS]](http://matthiaschronicles.tanaya.net/valid-rss.png "Validate my RSS feed")
