Though the Centers for Medicare & Medicaid Services has outlined how it will tighten the rules governing special enrollment periods (SEP), it also will add another SEP this year. The SEP will apply to consumers who do not currently have Affordable Care Act marketplace coverage because they failed to file a tax return for 2014 to reconcile their advance premium tax credits for previous coverage. They also must have reapplied for 2016 coverage while attesting that they have since filed a return reconciling their 2014 tax credits. Individuals who meet this criteria will be able to enroll in marketplace coverage during a limited-time SEP from Feb. 1 through March 31. CMS guidance