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Benefits Recordkeeping and Disclosures
National Summary
What do employers need to consider regarding benefits recordkeeping and disclosures? The Employee Retirement Income Security Act (ERISA) provides extensive reporting and disclosure and other administrative requirements for employee benefit plans. The law and regulations also provide for numerous exemptions from the various requirements.
Additional disclosure requirements apply to health plans. The Affordable Care Act (ACA) added many additional reporting, disclosure, and notice requirements for health plans and insurers, including additional internal and external appeal requirements for health insurers and group health plans.
Employers must also consider the Medicare Part D prescription drug coverage provisions that impose reporting and disclosure requirements on health plans that cover Medicare-eligible individuals. Additionally, the Pension Protection Act of 2006 (PPA) imposes reporting and notice requirements.
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102180news.aspxBenefits Recordkeeping and DisclosuresNews 9th Circuit Faults Retiree Plan’s Disclosure of Lifetime Maximum 09/26/2017National
90788faqs.aspxBenefits Recordkeeping and DisclosuresQuestions & Answers Relying on information from our insurance carrier, we told plan participants that our prescription drug coverage was creditable for Medicare Part D. Now CMS says it's not creditable. What should we do? 01/25/2012National
84472faqs.aspxBenefits Recordkeeping and DisclosuresQuestions & Answers Do employers need to include other documentswith the benefit booklet that the carrier provides or is the booklet considered the SPD? 01/05/2011National
82425faqs.aspxBenefits Recordkeeping and DisclosuresQuestions & Answers Does the HR BLR site have sample SPD documents or Wrap documents? 06/03/2010National
82088faqs.aspxBenefits Recordkeeping and DisclosuresQuestions & Answers Can we change the start/end dates for our health and welfare plans mid year? How much notice should we give employees? 04/14/2010National
81894faqs.aspxBenefits Recordkeeping and DisclosuresQuestions & Answers Is there a group size that is exempt from reporting that their group drug plan is creditable to the CMS? 03/15/2010National
2645state_comparison_charts.aspxBenefits Recordkeeping and DisclosuresGuidance Form 5500  National
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