Glossary

Helping you make sense of the many acronyms in employee benefits.

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A

AV

Actuarial Value

ATNE

Average Total Number of Employees

ASA

Administrative Services Agreement

AHIP

America’s Health Insurance Plans

ADEA

Age Discrimination in Employment Act

AD&D

Accidental Death and Dismemberment

ADA

Americans with Disabilities Act

ACO

Accountable Care Organization

ACA

Affordable Care Act (also known as PPACA or HCR)

B

BAA

Business Associate Agreement

C

CY

Calendar Year

COBRA

Consolidated Omnibus Budget Reconciliation Act

COB

Coordination of Benefits

CMS

Centers for Medicare & Medicaid Services

CLA

Culturally and Linguistically Appropriate

CFR

Code of Federal Regulations

CHIPRA

Children’s Health Insurance Program Reauthorization Act

CER

Comparative Effectiveness Research

CDH

Consumer Directed Healthcare

CCIIO

Center for Consumer Information and Insurance Oversight

CBO

Congressional Budget Office

CBA

Collective Bargaining Agreement

C&B

Contributions and Benefits

D

DOT

Dictionary of Occupational Titles

DOL

Department of Labor

DME

Durable Medical Equipment

DCAP

Dependent Care Assistance Program

E

ERISA

Employee Retirement Income Security Act

EOI

Evidence of Insurability

EOB

Explanation of Benefits 

EMR

Electronic Medical Record

EIC

Earned Income Tax Credit 

EHR

Electronic Health Record

EHB

Essential Health Benefits

EIDM

Enterprise Identity Management

EEOC

Equal Employment Opportunity Commission

EBSA

Employee Benefits Security Administration

EBIA

Employee Benefits Institute of America

EAP

Employee Assistance Program

F

FTE

Full-Time Equivalent 

FSA

Flexible Spending Arrangement

FPL

Federal Poverty Level

FOIA

Freedom of Information Act

FMLA

Family and Medical Leave Act

FLSA

Fair Labor Standards Act

FIE

Fully-Insured Equivalent

FICA

 Federal Insurance Contribution Act 

FFE

Federally Facilitated Exchange

G

GTL Insurance

Group Term Life Insurance

GLB

Gramm-Leach-Bliley Act 

GINA

 Genetic Information Nondiscrimination Act

GHP

Group Health Plan 

H

HSA

Health Savings Account

HRSA

Health Resources and Services Administration

HRA

Health Reimbursement Arrangement

HMO

Health Maintenance Organization

HITECH

Health Information Technology for Economic & Clinical Health Act

HIPAA

Health Insurance Portability and Accountability Act

HHS

Department of Health and Human Services

HDHP

High Deductible Health Plan

HDHC

High Deductible Health Coverage

HCTC

Health Coverage Tax Credit

HCRA

Health Care Reimbursement Account

HCR

Health Care Reform

HCFA

Health Care Financing Administration

HCE

Highly Compensated Employee 

I

IRS

Internal Revenue Service

IRO

Independent Review Organization

IRC

Internal Revenue Code

IOM

Institute of Medicine

IBNR

Incurred But Not Reported

L

LTD

Long-Term Disability 

LOA

Leave of Absence

M

MSP Rules

Medicare Secondary Payer Rules

MSA

Medical Savings Account

MMA

Medicare Modernization Act

MLR

Medical Loss Ratio

MHPAEA

Mental Health Parity and Addiction Equity Act

MEWA

Multiple Employer Welfare Arrangement

MERP

Medical Expense Reimbursement Plan

MEG

Multiple Employer Group

N

NMHPA

Newborns’ and Mothers’ Health Protection Act

NAIC

National Association of Insurance Commissioners

O

OOP

Out Of Pocket

OMB

Office of Management and Budget

OHCA

Organized Health Care Arrangement

OCR

Office for Civil Rights

P

PY

Plan Year

PYA

First Plan Year Beginning On Or After

PPO

Preferred Provider Organization

PPACA

Patient Protection and Affordable Care Act

POP

Premium Only Plan

PHSA

Public Health Service Act

PHI

Protected Health Information

PEPM

Per Employee Per Month

PDA

Pregnancy Discrimination Act

PCORI

Patient-Centered Outcomes Research Institute

PCOR

Patient-Centered Outcomes Research (Fee)

PCE

Preexisting Condition Exclusion

Q

QMCSO

Qualified Medical Child Support Order

QHP

Qualified Health Plan

QDRO

Qualified Domestic Relations Order

R

ROI

Return On Investment

RDS

Retiree Drug Subsidy Program

S

SUB

Supplemental Unemployment Benefits

STD

Short Term Disability

SSA

Social Security Administration

SPD

Summary Plan Description

SMM

Summary of Material Modifications

SIMPLE Plan

Savings Incentive Match Plan for Employees

SHOP

Small Business Health Options Program

SGC

Small Group Cluster

SEP

Simplified Employee Pension

SBC

Summary of Benefits and Coverage

SAR

Summary Annual Report

T

TRICARE

healthcare program for uniformed service members

TRF

Transitional Reinsurance Fee

TPO

Treatment, Payment and Healthcare Operations

TPA

Third-Party Administrator

U

USERRA

Uniformed Services Employment and Reemployment Rights Act

USC

United States Code

V

VEBA

Voluntary Employees’ Beneficiary Association  

W

WHCRA

Women’s Health and Cancer Rights Act