ARSD 20:06:56:15. Annual limitation on cost sharing

For a plan year beginning in calendar year 2014, cost sharing may not exceed the following: (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) 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: (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; (2) For other than self-only coverage--twice the dollar limit for self-only coverage described in subsection 1.