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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.
Since then, new laws on health and retirement benefits have continued to add to plan sponsors’ disclosure obligations.
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TopicTypeTitleDate 
79115timesavers.aspxBenefits Recordkeeping and DisclosuresForms Model Individual Creditable Coverage Disclosure Notice 10/29/2013
79118timesavers.aspxBenefits Recordkeeping and DisclosuresForms Model Individual Non-Creditable Coverage Disclosure Notice 10/29/2013
11103analysis.aspxBenefits Recordkeeping and DisclosuresAnalysis Welfare and Pension Reports 04/20/2004
1555timesavers.aspxBenefits Recordkeeping and DisclosuresForms Notice of Subpoena 01/01/2000
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