Judy Kamens Compliance Specialist View Bio

2017 HSA HDHP Limits

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

This Compliance Overview is not intended to be exhaustive nor should any discussion or opinions be construed as legal advice.
Readers should contact legal counsel for legal advice.