Which of the following are considered pass-through costs resulting from new ACA fees and taxes?

The transitional reinsurance fee is indeed considered a pass-through cost resulting from the Affordable Care Act (ACA). This fee was established to help stabilize premiums in the individual market during the early years of the ACA implementation. It's designed to provide financial support for insurers covering high-cost individuals, and its costs are typically passed on to employers, who can then allocate these costs to employees through higher premiums for health insurance plans.

Pass-through costs refer to expenses that a company incurs but ultimately are transferred to another party, often the consumer or employee. In this case, the transitional reinsurance fee is tasked with spreading the financial impact of certain ACA provisions across the industry, leading to an increase in health insurance premiums. The fee is not absorbed by the insurance companies but is instead included in the overall pricing structure for health benefits, making it a clear example of a cost that passes through to consumers.

The other options do not represent pass-through costs in the same way. Employee contributions are amounts that employees pay towards their benefits, premium discounts are reductions given to lower the price of insurance, and retirement fund contributions are employer-funded benefits that contribute to an employee’s retirement, each serving different purposes in compensation and benefits without the direct linkage to ACA fees and taxes as seen in the transitional re