On May 5, 2010, the Department of Health and Human Services (HHS) published an interim final rule with comment period on the PPACA’s Early Retiree Reinsurance Program, which will reimburse participating employment-based plans for a portion of the cost of health benefits for early retirees and their spouses, surviving spouses, and dependents. The Secretary will reimburse plans for certain claims between $15,000 and $90,000 (indexed for inflation). The PPACA requires the Secretary to establish this temporary program not later than 90 days after enactment (June 21, 2010) and terminate the program by January 1, 2014. Funding for the program is limited to $5 billion. The rule is effective June 1, 2010, although HHS will accept comments on the document until June 4, 2010.