This is the first year that the marketplace is denying financial assistance to individuals who failed to file their 2014 tax return and reconcile their premium tax credits. Many of these individuals may not have had to file a tax return previously and cannot afford coverage in 2016 without financial assistance. Therefore, the administration is providing a special enrollment period for these individuals as long as they file a 2014 tax return and reconcile their 2014 premium tax credits before March 31, 2016. CHIR’s Sandy Ahn summarizes this time-limited special enrollment period.