Employee Benefit Notice and Reporting Requirements
November 19th 2019
Click here for the PDF: Employee Benefit Notice and Reporting Requirements
Employee Benefit Compliance Chart: Notice and Disclosure Rules
This Compliance Overview summarizes a number of the notice and disclosure requirements that apply to group health plans and employers under federal laws. For example, this chart describes notice and disclosure requirements under:
- The Affordable Care Act (ACA)
- COBRA
- ERISA
- The Family and Medical Leave Act (FMLA)
- The Genetic Information Nondiscrimination Act (GINA)
- HIPAA
- Medicare Part D
- Other federal laws, such as the Women’s Health and Cancer Rights Act
LINKS AND RESOURCES
- Department of Labor’s (DOL) website regarding compliance assistance for health plans, which includes links to many model forms and notices.
- Internal Revenue Service (IRS) website for tax forms and instructions.
- Center for Medicare and Medicaid Services’ (CMS) website regarding Medicare Part D disclosures.
REQUIRED NOTICES
- Group health plan sponsors must comply with numerous reporting and disclosure requirements.
- Each notice or disclosure has its own timing requirements.
- Model forms are available for many required disclosures.
EXAMPLES
Some of the main notice and disclosure requirements for group health plans are:
- The summary plan description (SPD)
- COBRA notices
- ACA employee statements
- Medicare Part D notices of creditable coverage
- Form 5500
The rest of this document contains graphics and tables, click here to view it: Employee Benefit Notice and Reporting Requirements
