The U.S. Department of Labor’s Employee Benefits Security Administration (EBSA) published a Reporting and Disclosure Guide for Employee Benefit Plans. This guide may be used as a reference tool for certain basic reporting and disclosure requirements under the Employee Retirement Income Security Act of 1974 (ERISA).
The Guide identifies 29 reporting obligations for sponsors of ERISA-covered group health plans. It explains what must be disclosed, to whom it must be disclosed, and when it must be disclosed. While some items depend on the terms and conditions of the plan, a review of the list will be helpful for ensuring compliance with the requirements of ERISA.
Basic Disclosure Requirements for Health and Welfare Plans include:
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Summary plan description
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Summary of material modifications
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Summary annual report
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Notification of benefit determination
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Plan documents
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Summary of material reduction in covered services or benefits
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COBRA general notice
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COBRA election notice
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Notice of unavailability of COBRA
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Notice of early termination of COBRA coverage
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Medical child support order notice
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National medical support notice
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Notice of special enrollment rights
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CHIPRA notice
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Wellness program disclosure
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Newborns’ Act description of rights
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Michelle’s law enrollment notice
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Women’s health and Cancer Rights Act notice
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Mental Health Parity and Addiction Equity Act notices
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Grandfathered Plan notice
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Summary of Benefits and Coverage with uniform glossary and notice of modification
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Notice regarding designation of primary care provider
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Claims and appeal and external review notices
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EBSA Form 700 contraception exception notice
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Employer notice of coverage options
A copy of the Reporting and Disclosure Guide may be accessed by clicking here.
