The Department of Health and Human Services (HHS) published a proposed rule on December 7, 2012 to establish additional regulatory requirements regarding ACA health insurance provisions that go into effect in 2014. The proposed rule would establish a risk adjustment methodology, a transitional reinsurance program, and a temporary risk corridors program from 2014 to 2016. In addition, the proposed rule would clarify the administration of advance payments of the premium tax credit and certain cost-sharing reductions. HHS also proposes user fees for health insurance issuers participating in a federally-facilitated Affordable Insurance Exchange (Exchange). Comments will be accepted until December 31, 2012.