Federal Government Links
Affordable Care Act - Interim Procedures for Internal Claims and Appeals
DOL Technical Release No. 2010-02 provides guidelines for the internal claims and appeals process that group health plans and health insurance issuers are required to have under the act.
ACA - Internal Claims and Appeals
Uploaded: October 21, 2010
Affordable Care Act - DOL/EBSA Web Page
This page on the DOL/EBSA website provides links to guidance, regulations, Fact Sheets and Model Notices for provisions of the Patient Protection and Affordable Care Act that are of particular interest to employers. Among the topics for which links are provided are grandfathered status, external review, coverage of preventive care, extension of coverage to adult children, preexisting condition exclusions, lifetime and annual limits, rescissions, patient protections and early retiree reinsurance. The page also provides links to related websites.
Uploaded: November 26, 2010
Affordable Care Act Implementation – FAQ #1
This is the first of several sets of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: October 21, 2010
Affordable Care Act Implementation – FAQ #2
This is the second set of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: October 21, 2010
Affordable Care Act Implementation – FAQ #3
This is the third set of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: October 21, 2010
Affordable Care Act Implementation — FAQ #4
This is the fourth set of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: November 1, 2010
Affordable Care Act Implementation — FAQ #5 and Mental Health Parity
This fifth set of frequently asked questions about the ACA also includes information on the Mental Health Parity and Addiction Act of 2008.
Uploaded: January 3, 2011
Affordable Care Act – Early Retirement Reinsurance Program
Health and Human Services has developed this website devoted exclusively to the Early Retirement Reinsurance Program created under health care reform.
Early Retirement Reinsurance Program
Uploaded: October 21, 2010
Amendment to Interim Final Regs on Grandfathered Status for Health Plans Under ACA
The modification published November 17, 2010, and linked below states that a group health plan does not lose its grandfathered status merely because the plan (or its sponsor) enters into a new policy, certificate, or contract of insurance after March 23, 2010.
Grandfathered Status Not Lost With Change of Insurers
Uploaded: November 16, 2010
COBRA – Updated Model Notices for Continuation Coverage Assistance under ARRA
The EBSA has posted updated model notices for employees and beneficiaries covered under the ARRA continuation coverage assistance program. These models reflect the Temporary Extension Act of 2010.
Uploaded: October 25, 2010
COLA Increases for Dollar Limitations on Retirement Benefits and Contributions
The IRS table of cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2012.
Uploaded: October 29, 2010
Compliance Assistance for Health and Retirement Plans
This section of the EBSA site provides useful tools and a wealth of information for ensuring that your health and retirement plans adhere to federal regulations. It also includes FAQs, Model Notices and other information on a broad array of plan management issues.
EBSA Benefit Plans Compliance Assistance
Uploaded: October 15, 2010
Department of Labor/EBSA Fact Sheets
This page on the EBSA website is a listing of Fact Sheets on various aspects of Health Care benefits, such as COBRA, HIPAA and Mental Health Parity and on Retirement issues, such as Selecting and Monitoring Pension Consultants, Default Investment Alternatives, etc.
Uploaded: October 15, 2010
Draft Form W-2 for Reporting the Cost of Health Care Coverage
The IRS has released a preliminary draft of the Form W-2 for reporting the cost of health care coverage.
Draft Form W-2 - Health Care Coverage Reporting
Uploaded: October 21, 2010
EBSA - SBC Instruction Guide for Group Plans
EBSA developed this guide to assist employers in the completion of their Summary of Benefits and Coverage (SBC) based on the SBC Template.
SBC Instructions - Group Plans
Uploaded: February 10, 2012
EBSA - Fee Disclosure Failure Notice
This page on the EBSA website outlines action a plan sponsor can take to avoid a prohibited transaction when a plan service provider fails to disclose fee information it is required to under 408(b)(2). The page contains a link to a model notice of covered service provider’s failure to comply as well as links to a 408(b)(2) Fact Sheet and Final Regulations.
Uploaded: February 29, 2012
EBSA - Model 401(k) Plan Fee Disclosure Form for Plan Sponsors
This 11-page model 401(k) fee disclosure form helps plan sponsors identify all of the fees associated with their retirement plans. A glossary is included to help clarify terms.
401(k) Model Fee Disclosure Form
Uploaded: February 29, 2012
EBSA - Detail of Changes to Final 408(b)(2) Fee Disclosure Rule
The DOL’s EBSA has provided information detailing the changes made to the interim 408(b)(2) fee disclosure rule that was published in July, 2010.
Changes to Final 408(b)(2) Fee Disclosure Rule
Uploaded: February 3, 2012
EBSA - Sample Completed Summary of Benefits and Coverage
The DOL’s EBSA has provided a sample completed Summary of Benefits and Coverage (SBC) using the template the agency developed. The SBC is the four-page summary mandated by the Patient Protection and Affordable Care Act.
EBSA Sample Summary of Benefits Coverage
Uploaded: January 26, 2012
EBSA - Summary of Benefits and Coverage - Compliance Guidance
EBSA has provided this document to guide employers on compliance with providing a Summary of Benefits and Coverage to all healthcare plan participants as mandated by PPACA.
Uploaded: February 10, 2012
EBSA - Summary of Benefits and Coverage - Final Regulations
EBSA published the final regulations covering the Summary of Benefits and Coverage mandated by PPACA to be made available to all healthcare plan participants.
Uploaded: February 10, 2012
EBSA - Template for PPACA’s Summary of Benefits and Coverage
The DOL’s EBSA has provided a template for the Summary of Benefits and Coverage mandated under the Patient Protection and Affordable Care Act.
EBSA Template for PPACA’s Summary of Benefits Coverage
Uploaded: January 26, 2012
EBSA Fact Sheet – Final Rule on 408(b)(2) Fee Disclosure Rule
The DOL’s EBSA has created a Fact Sheet summarizing the service provider fee disclosure requirements. The deadline for implementation was pushed back from April 1, 2012, to July 1, 2012.
EBSA Fact Sheet – Final Rule on 408(b)(2) Fee Disclosure
Uploaded: February 3, 2012
EBSA Unified Agenda Entries
This agenda, updated twice a year, lists retirement and health care issues on EBSA’s agenda. It provides links to descriptions and easy-to-understand Fact Sheets for each.
Uploaded: October 18, 2010
EBSA – Final 408(b)(2) Plan-Level Fee Disclosure Rules
EBSA published the final rules covering 408(b)(2) plan-level fee disclosure rules in the Federal Register on February 3, 2012. The full text is available below in PDF format.
Uploaded: February 29, 2012
EBSA – Understanding Retirement Plan Fees and Expense
EBSA has provided an easy-to-read article for retirement plan sponsors on its website in conjunction with the February 2012 publication of 408(b)2 plan-level fee disclosures. The article includes explanations of the major categories of plan fees as well as basic information on investment fees. There are also links to several other supporting publications, most notably a link to a model 401(k) plan fee disclosure form.
Understanding Retirement Plan Fees
Uploaded: February 29, 2012
EBSA’s Proposal for Broadening the Definition of Fiduciaries Under ERISA
The Department of Labor’s Employee Benefits Security Administration issued this proposed rule October 22, 2010, expanding ERISA’s definition of “fiduciary” for employee benefit plans. The broader definition proposed is designed to protect plans and plan participants from conflicts of interest and self-dealing from persons who give investment advice.
Proposed New Definition of ERISA Fiduciary
Uploaded: October 21, 2010
Early Retiree Reinsurance Program Under the ACA
This link provides information on the Early Retiree Reinsurance Program as well as a full, alphabetical list of participating companies and an interactive state map displaying participating organizations.
Uploaded: November 10, 2010
FAQs on Health Care Reform and COBRA
EBSA has created a list of frequently asked questions about how health care reform affects COBRA.
Uploaded: November 26, 2010
FMLA – Fact Sheet on Proposed Rulemaking Affecting Military Families and Flight Crews
This DOL Fact Sheet outlines the major provisions of the changes and also includes a link to the Proposed Rule Website which has deadlines and procedures for submitting comments.
FMLA - Military Families and Airline Crews
Uploaded: March 8, 2012
Fact Sheet - Final Rule to Improve Transparency of Fees and Expenses to 401(k) Participants
EBSA’s summary of regulations covering fee and expense disclosure to DC plan participants.
401(k) Fee Disclosure to Participants
Uploaded: October 18, 2010
Fact Sheet - Proposed Regulation to Increase Workers’ Access to High Quality Investment Advice
This summary outlines the main points in EBSA’s 44-page proposed rule on providing investment advice for participants in 401(k) type plans and IRAs. The rule was developed to implement a provision in the Pension Protection Act of 2006 to make investment advice more accessible to millions of participants in these plans.
Uploaded: October 15, 2010
Fact Sheet – Amendment to Regulations on Grandfathered Status
This November 2010 HHS publication is a brief synopsis of the amendment of earlier regulations whereby group health plans will be allowed to switch insurance companies and shop for the same coverage at a lower cost while maintaining their grandfathered status, so long as the structure of the coverage doesn’t violate one of the other rules for maintaining grandfathered plan status.
Fact Sheet - Amended Regs, Grandfathered Status
Uploaded: November 16, 2010
Fact Sheet – EBSA’s Definition of “Fiduciary”
This fact sheet on the DOL/EBSA website discusses the proposed rule to change the definition of fiduciary under ERISA to broaden it to reflect the relationship between investment advisers and their employee benefit plan clients.
Fact Sheet - Redefining Fiduciary
Uploaded: August 24, 2011
Fact Sheet – Medical Loss Ratio
This November 2010 HHS online publication summarizes provisions in the Affordable Care Act that limit the percentage of insurance premiums that can be used to pay for administrative expenses beginning in 2011. The law requires insurance companies in the individual and small group markets to spend at least 80 percent of the premium dollars they collect on medical care and quality improvement activities. Insurance companies in the large group market must spend at least 85 percent of premium dollars on medical care and quality improvement activities.
Uploaded: November 26, 2010
Fact Sheet: Definition of the Term “Fiduciary”
This Fact Sheet issued in March of 2011, lays out EBSA’s proposal to redefine a fiduciary under ERISA to better reflect the relationships between investment advisers and their employee benefit clients.
Uploaded: August 31, 2011
Fact Sheet—EBSA’s Contributory Plans Criminal Project
This Fact Sheet provides background information on EBSA’s Contributory Plans Criminal Project (CPCP) to combat criminal abuse of contributory health care and retirement benefit plans. The Fact Sheet also discusses enforcement actions and recent criminal prosecutions.
Uploaded: November 26, 2010
Final Rule to Improve Transparency of Fees and Expenses to 401(k) Participants
This is the published version of the DOL’s final rule regarding fee and expense disclosure at the participant level.
Reporting Fees and Expenses to 401(k) Participants
Uploaded: November 21, 2010
Fix-It Guides
Tips from the IRS on how to find, fix, and avoid common mistakes in retirement plans.
IRS Fix-It Guide - Retirement Plans
Uploaded: October 15, 2010
Form 5500 - ERISA Filing
The Department of Labor created this web page covering the electronic filing of Form 5500, which was made mandatory January 1, 2010, for plan years beginning on or after January 1, 2009.
Uploaded: October 18, 2010
Form 5500 – Fact Sheet on E-Filing, Electronic Signatures, and Civil Penalties
This Fact Sheet provides information on filing help that is available from EBSA. It also covers streamlined options for small business, electronic signatures on the Form 5500 and civil penalties for non-compliance.
Form 5500 - Electronic Filing Fact Sheet
Uploaded: October 18, 2010
Form 5500 – Historical Tables – 1975-2007 – June 2010
This report provides year-over-year data collected from Forms 5500, beginning as early as 1975.
Form 5500 - Historical Tables 1975 to 2007
Uploaded: October 25, 2010
Form 5500 – Summary of 2007 Data – June 2010
This report summarizes the 2007 data collected from the Forms 5500 for all ERISA-covered retirement plans.
Uploaded: October 25, 2010
Form 5500 – Summary of 2008 Data – December 2010
This report is the most recent for which plan data is available. Total assets held in retirement and pension plans decreased by $1.4 trillion, 23%, in 2008. Assets in 401(k) plans declined by 25.2%, from $3 trillion in 2007 to $2.2 trillion in 2008.
Uploaded: January 10, 2011
Frequently Asked Questions (FAQ) – Health and Retirement Benefits
This is an index to all of the web pages the DOL/EBSA devotes to benefits questions (health and retirement) from the individual consumer perspective as well as at the plan level.
FAQ - Health and Retirement Benefits
Uploaded: October 25, 2010
Funding Relief for Multiemployer Defined Benefit Plans
In November 2010, the IRS issued guidance on funding relief for multiemployer DB plans consisting of a special amortization rule and a special asset valuation rule.
Funding Relief - Multiemployer DB Plans
Uploaded: November 26, 2010
GINA - Background on EEOC’s Final Rule on Title II
This link to the EEOC’s website provides background information on Title II of GINA and includes a Q&A format that addresses such questions as “Who must comply with Title II of GINA?”
Uploaded: November 10, 2010
GINA - Final Regulations
On November 9, 2010, the EEOC published a final rule in the Federal Register to implement Title II of the Genetic Information Nondiscrimination Act of 2008 (GINA).
Uploaded: November 10, 2010
Genetic Information Discrimination – EEOC
This EEOC link discusses the prohibition against using genetic information under the Genetic Information Nondiscrimination Act of 2008 (GINA) to discriminate against employees and applicants.
Uploaded: November 10, 2010
HHS Fact Sheet on Proposed Regulations on Summary of Benefits and Coverage; Uniform Glossary of Term
The HHS has released a Fact Sheet on rules under the Affordable Care Act provisions that would ensure consumers have access to two forms that will help them understand and evaluate their health insurance choices: an easy-to-understand Summary of Benefits and Coverage; and a uniform glossary of terms commonly used in health insurance coverage.
Uploaded: August 19, 2011
HHS Resources for Creating a Summary of Benefits and Coverage
This page on the HHS website provides access to a whole host of additional information for preparing a Summary of Benefits Coverage. Included are links to instructions and guides for the sample benefit calculations for common scenarios that are a requirement of the regulations.
SBC - Sample Benefits Coverage Calculations
Uploaded: March 1, 2012
Health Insurance Exchanges - Initial Guidance to States
In November 2010, the HHS issued the first in a series of guidance documents to be issued over the next three years to give states and territories information on establishing a Health Insurance Exchange in accordance with provisions in the Affordable Care Act.
Uploaded: November 26, 2010
Health and Retirement Plan Publications and Reports
This is a list of publications and reports on the DOL/EBSA website dealing with benefits at the individual consumer level as well as at the plan level.
EBSA - Benefit Plan Publications and Reports
Uploaded: October 25, 2010
IRS - Interim Report on 401(k) Compliance Check Questionnaire
This Interim Report from the IRS summarizes the responses from approximately 1,200 randomly selected sponsors of 401(k) plans. The plan sponsors completed an online questionnaire designed to measure the overall compliance levels among 401(k) plans, evaluate the effectiveness of IRS voluntary compliance programs and determine how the IRS can foster greater compliance.
401(k) Compliance Check Questionnaire
Uploaded: February 14, 2012
IRS Employee Plans Focus - 2011
This online publication by the IRS spells out the agency’s seven operating priorities in its 2011 Work Plan.
Uploaded: November 16, 2010
IRS Employee Plans News - March 2012
The March 2012 issue has articles on new guidance encouraging plans to offer lifetime income options, an update on the Determination Letter Program, the IRS’ 401(k) plan projects and other employer plan-related topics.
Uploaded: April 17, 2012
IRS Employee Plans Newsletter - December 2011
This issue of the IRS Employee Plans Newsletter outlines significant changes to the Employee Plans Determination Letter Program and also provides a cumulative list of changes in plan qualification requirements for 2011.
IRS December Employee Plans Newsletter
Uploaded: December 20, 2011
IRS Employee Plans Newsletter - October 2011
This issue of the IRS Employee Plans Newsletters contains a number of articles of interest to employers, including a 2011-2012 Priority Guidance Plan.
IRS October 2011 Employee Plans Newsletter
Uploaded: December 20, 2011
IRS Fall 2011 Retirement Plan Newsletter - Employers
The Fall edition of this IRS newsletter has articles on 2012 salary deferral contributions, paying retirement benefits and an update on the IRS’s 401(k) Compliance Check Questionnaire Project.
Uploaded: January 17, 2012
IRS Summer 2011 Retirement Plan Newsletter - Employers
The IRS’ summer 2011 newsletter for employers who sponsor retirement plans contains articles on avoiding and correcting compensation errors in retirement plans and on withholding federal income tax on plan distribution. The newsletter also contains useful links to IRS educational materials for plan sponsors as well as links to the DOL/EBSA website.
IRS Summer 2011 Retirement Plans Newsletter
Uploaded: August 24, 2011
In-Plan Rollovers to Designated Roth Accounts
The Small Business Jobs Act of 2010 permits employers to amend their 401(k) or 403(b) plans to allow participants to transfer an eligible rollover distribution (ERD) into their designated Roth account in the plan.
Roth Accounts - In-Plan Rollovers
Uploaded: October 25, 2010
In-Plan Roth Rollovers—New Guidance and 2010 Forms 1099-R and 8606 Reporting Instructions
This article on the IRS website outlines the main features of the agency’s November 2010 guidance concerning in-plan Roth rollovers.
Roth In-Plan Rollovers - IRS Guidance
Uploaded: November 26, 2010
Interim Final Rules—Coverage of Preventive Services Under ACA
This link to the Federal Register provides the text of the interim final rules for group health plans and health insurance issuers regarding the coverage of preventive services under the Patient Protection and Affordable Care Act. The publication also includes a request for comments.
Uploaded: November 26, 2010
Lifetime Income Options Joint Hearing - Videos
DOL/EBSA has a recording of the webcast of the Lifetime Income Options Joint Hearing from September 14, 2010. This link enables you to select the portion of the webcast that interests you.
Lifetime Income Options - September 2010 Hearings
Uploaded: October 25, 2010
Lifetime Income Options for Retirement Plans
EBSA published a Fact Sheet that succinctly explains its joint RFI with the Department of Treasury. The two Departments are seeking ideas to reduce the likelihood that retirement plan participants will run out of funds. The RFI is a first step to determine what can be done to enhance retirement security for American workers.
EBSA Fact Sheet - Lifetime Income Options
Uploaded: October 15, 2010
Listing of EBSA Final Regulations Published in the Federal Register
This webpage lists Final Regulations issued by EBSA in the Federal Register. The list is arranged by year, starting with the most recent publications and dating back to 1998.
Chronological List - EBSA Regs
Uploaded: November 26, 2010
Listing of Required Plan Modifications
This is a collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations. Included are sample plan provisions for qualified plans (DB, DC), IRAs, SEPs and SIMPLEs.
Required Modifications - Retirement Plans
Uploaded: October 15, 2010
New Dedicated 403(b) Plan Page on EBSA
EBSA announces outreach and compliance assistance to 403(b) plans to meet new requirements to file annual Form 5500s.
Uploaded: October 15, 2010
PBGC - 2010 Maximum Insurance Benefit
This October 2009 press release from the Pension Benefit Guaranty Corporation announced the maximum insurance benefit for participants in underfunded pension plans terminating in 2010 will be $54,000 per year for those who retire at age 65. The announcement includes a chart showing the maximum annual monthly benefits for retirees and survivors beginning from age 45 to 75.
Uploaded: October 25, 2010
PBGC - 2010 Pension Insurance Premiums Fact Sheet
This PBGC Fact Sheet provides information on insurance premiums for 2010.
Uploaded: October 25, 2010
Participant Fees and Expense Disclosure - Model Comparative Chart
The DOL/EBSA has prepared a model that plan sponsors can use to develop a comparison chart of plan investments and fees for 401(k) plan participants.
Participant Fee Disclosure - Model Chart
Uploaded: October 18, 2010
Proposed Rule on Annual Funding Notice for DB Plans
In November 2010, the DOL published a proposed rule in the Federal Register for annual funding notices required under ERISA. The proposed rule discusses the funding notices that all DB plan administrators must furnish to the PBGC, participants and beneficiaries.
DOL Proposed DB Annual Funding Notice
Uploaded: November 26, 2010
Public Comments on Newly Issued Laws and Regulations
This is an index to public comments on newly enacted legislation and recently issued regulations surrounding employee benefits.
Public Comments - Benefits Regulations
Uploaded: October 25, 2010
Q&A on Title II of GINA for Small Businesses
The EEOC provides this online guide to compliance with Title II of GINA for small businesses in a question and answer format.
GINA Title II - Q&A for Small Businesses
Uploaded: November 10, 2010
Raising the Retirement Ages Would Have Implications for Older Workers and SSA Disability Rolls
This report from the U.S. Government Accountability Office discusses the impact proposed changes to early and full retirement age would have on workers. In particular, the report cites the likely affect that raising the age would have on the number of people applying for and receiving disability insurance because of the health or physical challenges they face.
Raising Social Security Retirement Age
Uploaded: November 26, 2010
Recommended Preventive Services Under the ACA
The ACA requires new plans and issuers to cover certain preventive services without any cost-sharing for the enrollee when delivered by in-network providers. Interim final regulations, issued in July 2010, do not apply to grandfathered plans and issuers. This website provides links to the items and services that must be covered under the interim final regulation.
Uploaded: January 3, 2011
Reporting In-Plan Rollovers to Roth Accounts
This IRS notice details how employers should report employees’ in-plan rollovers to Roth accounts on Form 1099-R in 2010. The notice also states that the mandatory 20% withholding does not apply.
IRS 1099-R - In-Plan Roth Rollovers
Uploaded: November 26, 2010
Retirement Plan Audits, Abusive Tax Transactions and Correcting Plan Errors
The IRS has an Examination program to make sure that retirement plans are operated in compliance with the tax law. This link takes you to a list of topics that will help you keep your plan running smoothly.
IRS Examination Program - Retirement Plans
Uploaded: October 15, 2010
Retirement Plan Determination Letters
The Employee Plans Determination Letter program ensures that retirement plans contain the right provisions. This section on the IRS site provides a guide to help follow the process as well as information on the timeframe involved.
IRS Retirement Plan Determination Letters
Uploaded: October 15, 2010
Selecting and Monitoring Pension Consultants - Tips for Plan Fiduciaries
The Department of Labor and the SEC have developed a set of questions to assist plan fiduciaries in evaluating the objectivity of the recommendations provided, or to be provided, by a pension consultant.
DOL/SEC - Tips on Pension Consultants
Uploaded: October 15, 2010
Summary of Benefits and Coverage - Sample Completed Template
This DOL/EBSA link provides a look at a sample completed Summary of Benefits and Coverage form.
Sample Completed Benefits & Coverage Form
Uploaded: August 22, 2011
Summary of Benefits and Coverage Template
This DOL/EBSA link provides a look at the department’s proposed template for the Summary of Benefits and Coverage required under PPACA.
Summary of Benefits and Coverage Proposed Template
Uploaded: August 19, 2011
The Fix Is In – Common Plan Mistakes
Articles from the Retirement News for Employers present common mistakes that happen in retirement plans. They describe the problem, how it happened, how to fix it and how to lessen the probability of the problem happening again.
IRS - Common Retirement Plan Mistakes
Uploaded: October 15, 2010
Types of Retirement Plans
This section of the IRS’ Plan Sponsor/Employer web pages is a “fundamentals” of employer-sponsored plans. Find information on starting and maintaining a retirement plan, including what kinds of plans there are, how they work, and the benefits of having a retirement plan.
IRS Fundamentals of Employer-Sponsored Retirement Plans
Uploaded: October 15, 2010
Understanding Plan Fees
This section of the Department of Labor’s website is devoted to helping plan sponsors understand and evaluate plan fees and expenses.
Uploaded: October 15, 2010
Uniform Glossary of Health Insurance and Medical Terms
This DOL/EBSA website has created a four-page glossary of health insurance and medical terms as a companion to the Summary of Benefits Coverage that must be provided to all plan participants under PPACA.
Glossary - Health Insurance and Medical Terms
Uploaded: August 22, 2011
W-2 Health Care Coverage Reporting Relief
The IRS notice states that it is not mandatory for employers to report the cost of health care coverage on W-2 forms for 2011 as initially proposed under the Affordable Care Act.
W-2 - Health Care Coverage Reporting
Uploaded: October 21, 2010
Affordable Care Act - Interim Procedures for Internal Claims and Appeals
DOL Technical Release No. 2010-02 provides guidelines for the internal claims and appeals process that group health plans and health insurance issuers are required to have under the act.
ACA - Internal Claims and Appeals
Uploaded: October 21, 2010
Affordable Care Act - DOL/EBSA Web Page
This page on the DOL/EBSA website provides links to guidance, regulations, Fact Sheets and Model Notices for provisions of the Patient Protection and Affordable Care Act that are of particular interest to employers. Among the topics for which links are provided are grandfathered status, external review, coverage of preventive care, extension of coverage to adult children, preexisting condition exclusions, lifetime and annual limits, rescissions, patient protections and early retiree reinsurance. The page also provides links to related websites.
Uploaded: November 26, 2010
Affordable Care Act Implementation – FAQ #1
This is the first of several sets of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: October 21, 2010
Affordable Care Act Implementation – FAQ #2
This is the second set of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: October 21, 2010
Affordable Care Act Implementation – FAQ #3
This is the third set of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: October 21, 2010
Affordable Care Act Implementation — FAQ #4
This is the fourth set of frequently asked questions that the Department of Labor’s EBSA has available on its website.
Uploaded: November 1, 2010
Affordable Care Act Implementation — FAQ #5 and Mental Health Parity
This fifth set of frequently asked questions about the ACA also includes information on the Mental Health Parity and Addiction Act of 2008.
Uploaded: January 3, 2011
Affordable Care Act – Early Retirement Reinsurance Program
Health and Human Services has developed this website devoted exclusively to the Early Retirement Reinsurance Program created under health care reform.
Early Retirement Reinsurance Program
Uploaded: October 21, 2010
Amendment to Interim Final Regs on Grandfathered Status for Health Plans Under ACA
The modification published November 17, 2010, and linked below states that a group health plan does not lose its grandfathered status merely because the plan (or its sponsor) enters into a new policy, certificate, or contract of insurance after March 23, 2010.
Grandfathered Status Not Lost With Change of Insurers
Uploaded: November 16, 2010
COBRA – Updated Model Notices for Continuation Coverage Assistance under ARRA
The EBSA has posted updated model notices for employees and beneficiaries covered under the ARRA continuation coverage assistance program. These models reflect the Temporary Extension Act of 2010.
Uploaded: October 25, 2010
Draft Form W-2 for Reporting the Cost of Health Care Coverage
The IRS has released a preliminary draft of the Form W-2 for reporting the cost of health care coverage.
Draft Form W-2 - Health Care Coverage Reporting
Uploaded: October 21, 2010
EBSA - SBC Instruction Guide for Group Plans
EBSA developed this guide to assist employers in the completion of their Summary of Benefits and Coverage (SBC) based on the SBC Template.
SBC Instructions - Group Plans
Uploaded: February 10, 2012
EBSA - Sample Completed Summary of Benefits and Coverage
The DOL’s EBSA has provided a sample completed Summary of Benefits and Coverage (SBC) using the template the agency developed. The SBC is the four-page summary mandated by the Patient Protection and Affordable Care Act.
EBSA Sample Summary of Benefits Coverage
Uploaded: January 26, 2012
EBSA - Summary of Benefits and Coverage - Compliance Guidance
EBSA has provided this document to guide employers on compliance with providing a Summary of Benefits and Coverage to all healthcare plan participants as mandated by PPACA.
Uploaded: February 10, 2012
EBSA - Summary of Benefits and Coverage - Final Regulations
EBSA published the final regulations covering the Summary of Benefits and Coverage mandated by PPACA to be made available to all healthcare plan participants.
Uploaded: February 10, 2012
EBSA - Template for PPACA’s Summary of Benefits and Coverage
The DOL’s EBSA has provided a template for the Summary of Benefits and Coverage mandated under the Patient Protection and Affordable Care Act.
EBSA Template for PPACA’s Summary of Benefits Coverage
Uploaded: January 26, 2012
Early Retiree Reinsurance Program Under the ACA
This link provides information on the Early Retiree Reinsurance Program as well as a full, alphabetical list of participating companies and an interactive state map displaying participating organizations.
Uploaded: November 10, 2010
FAQs on Health Care Reform and COBRA
EBSA has created a list of frequently asked questions about how health care reform affects COBRA.
Uploaded: November 26, 2010
FMLA – Fact Sheet on Proposed Rulemaking Affecting Military Families and Flight Crews
This DOL Fact Sheet outlines the major provisions of the changes and also includes a link to the Proposed Rule Website which has deadlines and procedures for submitting comments.
FMLA - Military Families and Airline Crews
Uploaded: March 8, 2012
Fact Sheet – Amendment to Regulations on Grandfathered Status
This November 2010 HHS publication is a brief synopsis of the amendment of earlier regulations whereby group health plans will be allowed to switch insurance companies and shop for the same coverage at a lower cost while maintaining their grandfathered status, so long as the structure of the coverage doesn’t violate one of the other rules for maintaining grandfathered plan status.
Fact Sheet - Amended Regs, Grandfathered Status
Uploaded: November 16, 2010
Fact Sheet – Medical Loss Ratio
This November 2010 HHS online publication summarizes provisions in the Affordable Care Act that limit the percentage of insurance premiums that can be used to pay for administrative expenses beginning in 2011. The law requires insurance companies in the individual and small group markets to spend at least 80 percent of the premium dollars they collect on medical care and quality improvement activities. Insurance companies in the large group market must spend at least 85 percent of premium dollars on medical care and quality improvement activities.
Uploaded: November 26, 2010
GINA - Background on EEOC’s Final Rule on Title II
This link to the EEOC’s website provides background information on Title II of GINA and includes a Q&A format that addresses such questions as “Who must comply with Title II of GINA?”
Uploaded: November 10, 2010
GINA - Final Regulations
On November 9, 2010, the EEOC published a final rule in the Federal Register to implement Title II of the Genetic Information Nondiscrimination Act of 2008 (GINA).
Uploaded: November 10, 2010
Genetic Information Discrimination – EEOC
This EEOC link discusses the prohibition against using genetic information under the Genetic Information Nondiscrimination Act of 2008 (GINA) to discriminate against employees and applicants.
Uploaded: November 10, 2010
HHS Fact Sheet on Proposed Regulations on Summary of Benefits and Coverage; Uniform Glossary of Term
The HHS has released a Fact Sheet on rules under the Affordable Care Act provisions that would ensure consumers have access to two forms that will help them understand and evaluate their health insurance choices: an easy-to-understand Summary of Benefits and Coverage; and a uniform glossary of terms commonly used in health insurance coverage.
Uploaded: August 19, 2011
HHS Resources for Creating a Summary of Benefits and Coverage
This page on the HHS website provides access to a whole host of additional information for preparing a Summary of Benefits Coverage. Included are links to instructions and guides for the sample benefit calculations for common scenarios that are a requirement of the regulations.
SBC - Sample Benefits Coverage Calculations
Uploaded: March 1, 2012
Health Insurance Exchanges - Initial Guidance to States
In November 2010, the HHS issued the first in a series of guidance documents to be issued over the next three years to give states and territories information on establishing a Health Insurance Exchange in accordance with provisions in the Affordable Care Act.
Uploaded: November 26, 2010
IRS - Interim Report on 401(k) Compliance Check Questionnaire
This Interim Report from the IRS summarizes the responses from approximately 1,200 randomly selected sponsors of 401(k) plans. The plan sponsors completed an online questionnaire designed to measure the overall compliance levels among 401(k) plans, evaluate the effectiveness of IRS voluntary compliance programs and determine how the IRS can foster greater compliance.
401(k) Compliance Check Questionnaire
Uploaded: February 14, 2012
Interim Final Rules—Coverage of Preventive Services Under ACA
This link to the Federal Register provides the text of the interim final rules for group health plans and health insurance issuers regarding the coverage of preventive services under the Patient Protection and Affordable Care Act. The publication also includes a request for comments.
Uploaded: November 26, 2010
Q&A on Title II of GINA for Small Businesses
The EEOC provides this online guide to compliance with Title II of GINA for small businesses in a question and answer format.
GINA Title II - Q&A for Small Businesses
Uploaded: November 10, 2010
Recommended Preventive Services Under the ACA
The ACA requires new plans and issuers to cover certain preventive services without any cost-sharing for the enrollee when delivered by in-network providers. Interim final regulations, issued in July 2010, do not apply to grandfathered plans and issuers. This website provides links to the items and services that must be covered under the interim final regulation.
Uploaded: January 3, 2011
Summary of Benefits and Coverage - Sample Completed Template
This DOL/EBSA link provides a look at a sample completed Summary of Benefits and Coverage form.
Sample Completed Benefits & Coverage Form
Uploaded: August 22, 2011
Summary of Benefits and Coverage Template
This DOL/EBSA link provides a look at the department’s proposed template for the Summary of Benefits and Coverage required under PPACA.
Summary of Benefits and Coverage Proposed Template
Uploaded: August 19, 2011
Uniform Glossary of Health Insurance and Medical Terms
This DOL/EBSA website has created a four-page glossary of health insurance and medical terms as a companion to the Summary of Benefits Coverage that must be provided to all plan participants under PPACA.
Glossary - Health Insurance and Medical Terms
Uploaded: August 22, 2011
W-2 Health Care Coverage Reporting Relief
The IRS notice states that it is not mandatory for employers to report the cost of health care coverage on W-2 forms for 2011 as initially proposed under the Affordable Care Act.
W-2 - Health Care Coverage Reporting
Uploaded: October 21, 2010
COLA Increases for Dollar Limitations on Retirement Benefits and Contributions
The IRS table of cost-of-living adjustments applicable to dollar limitations for pension plans and other items for tax year 2012.
Uploaded: October 29, 2010
EBSA - Fee Disclosure Failure Notice
This page on the EBSA website outlines action a plan sponsor can take to avoid a prohibited transaction when a plan service provider fails to disclose fee information it is required to under 408(b)(2). The page contains a link to a model notice of covered service provider’s failure to comply as well as links to a 408(b)(2) Fact Sheet and Final Regulations.
Uploaded: February 29, 2012
EBSA - Model 401(k) Plan Fee Disclosure Form for Plan Sponsors
This 11-page model 401(k) fee disclosure form helps plan sponsors identify all of the fees associated with their retirement plans. A glossary is included to help clarify terms.
401(k) Model Fee Disclosure Form
Uploaded: February 29, 2012
EBSA - Detail of Changes to Final 408(b)(2) Fee Disclosure Rule
The DOL’s EBSA has provided information detailing the changes made to the interim 408(b)(2) fee disclosure rule that was published in July, 2010.
Changes to Final 408(b)(2) Fee Disclosure Rule
Uploaded: February 3, 2012
EBSA Fact Sheet – Final Rule on 408(b)(2) Fee Disclosure Rule
The DOL’s EBSA has created a Fact Sheet summarizing the service provider fee disclosure requirements. The deadline for implementation was pushed back from April 1, 2012, to July 1, 2012.
EBSA Fact Sheet – Final Rule on 408(b)(2) Fee Disclosure
Uploaded: February 3, 2012
EBSA – Final 408(b)(2) Plan-Level Fee Disclosure Rules
EBSA published the final rules covering 408(b)(2) plan-level fee disclosure rules in the Federal Register on February 3, 2012. The full text is available below in PDF format.
Uploaded: February 29, 2012
EBSA – Understanding Retirement Plan Fees and Expense
EBSA has provided an easy-to-read article for retirement plan sponsors on its website in conjunction with the February 2012 publication of 408(b)2 plan-level fee disclosures. The article includes explanations of the major categories of plan fees as well as basic information on investment fees. There are also links to several other supporting publications, most notably a link to a model 401(k) plan fee disclosure form.
Understanding Retirement Plan Fees
Uploaded: February 29, 2012
EBSA’s Proposal for Broadening the Definition of Fiduciaries Under ERISA
The Department of Labor’s Employee Benefits Security Administration issued this proposed rule October 22, 2010, expanding ERISA’s definition of “fiduciary” for employee benefit plans. The broader definition proposed is designed to protect plans and plan participants from conflicts of interest and self-dealing from persons who give investment advice.
Proposed New Definition of ERISA Fiduciary
Uploaded: October 21, 2010
Fact Sheet - Final Rule to Improve Transparency of Fees and Expenses to 401(k) Participants
EBSA’s summary of regulations covering fee and expense disclosure to DC plan participants.
401(k) Fee Disclosure to Participants
Uploaded: October 18, 2010
Fact Sheet - Proposed Regulation to Increase Workers’ Access to High Quality Investment Advice
This summary outlines the main points in EBSA’s 44-page proposed rule on providing investment advice for participants in 401(k) type plans and IRAs. The rule was developed to implement a provision in the Pension Protection Act of 2006 to make investment advice more accessible to millions of participants in these plans.
Uploaded: October 15, 2010
Fact Sheet – EBSA’s Definition of “Fiduciary”
This fact sheet on the DOL/EBSA website discusses the proposed rule to change the definition of fiduciary under ERISA to broaden it to reflect the relationship between investment advisers and their employee benefit plan clients.
Fact Sheet - Redefining Fiduciary
Uploaded: August 24, 2011
Fact Sheet: Definition of the Term “Fiduciary”
This Fact Sheet issued in March of 2011, lays out EBSA’s proposal to redefine a fiduciary under ERISA to better reflect the relationships between investment advisers and their employee benefit clients.
Uploaded: August 31, 2011
Final Rule to Improve Transparency of Fees and Expenses to 401(k) Participants
This is the published version of the DOL’s final rule regarding fee and expense disclosure at the participant level.
Reporting Fees and Expenses to 401(k) Participants
Uploaded: November 21, 2010
Fix-It Guides
Tips from the IRS on how to find, fix, and avoid common mistakes in retirement plans.
IRS Fix-It Guide - Retirement Plans
Uploaded: October 15, 2010
Form 5500 - ERISA Filing
The Department of Labor created this web page covering the electronic filing of Form 5500, which was made mandatory January 1, 2010, for plan years beginning on or after January 1, 2009.
Uploaded: October 18, 2010
Form 5500 – Fact Sheet on E-Filing, Electronic Signatures, and Civil Penalties
This Fact Sheet provides information on filing help that is available from EBSA. It also covers streamlined options for small business, electronic signatures on the Form 5500 and civil penalties for non-compliance.
Form 5500 - Electronic Filing Fact Sheet
Uploaded: October 18, 2010
Form 5500 – Summary of 2008 Data – December 2010
This report is the most recent for which plan data is available. Total assets held in retirement and pension plans decreased by $1.4 trillion, 23%, in 2008. Assets in 401(k) plans declined by 25.2%, from $3 trillion in 2007 to $2.2 trillion in 2008.
Uploaded: January 10, 2011
Funding Relief for Multiemployer Defined Benefit Plans
In November 2010, the IRS issued guidance on funding relief for multiemployer DB plans consisting of a special amortization rule and a special asset valuation rule.
Funding Relief - Multiemployer DB Plans
Uploaded: November 26, 2010
IRS Employee Plans Focus - 2011
This online publication by the IRS spells out the agency’s seven operating priorities in its 2011 Work Plan.
Uploaded: November 16, 2010
IRS Employee Plans News - March 2012
The March 2012 issue has articles on new guidance encouraging plans to offer lifetime income options, an update on the Determination Letter Program, the IRS’ 401(k) plan projects and other employer plan-related topics.
Uploaded: April 17, 2012
IRS Employee Plans Newsletter - December 2011
This issue of the IRS Employee Plans Newsletter outlines significant changes to the Employee Plans Determination Letter Program and also provides a cumulative list of changes in plan qualification requirements for 2011.
IRS December Employee Plans Newsletter
Uploaded: December 20, 2011
IRS Employee Plans Newsletter - October 2011
This issue of the IRS Employee Plans Newsletters contains a number of articles of interest to employers, including a 2011-2012 Priority Guidance Plan.
IRS October 2011 Employee Plans Newsletter
Uploaded: December 20, 2011
IRS Fall 2011 Retirement Plan Newsletter - Employers
The Fall edition of this IRS newsletter has articles on 2012 salary deferral contributions, paying retirement benefits and an update on the IRS’s 401(k) Compliance Check Questionnaire Project.
Uploaded: January 17, 2012
IRS Summer 2011 Retirement Plan Newsletter - Employers
The IRS’ summer 2011 newsletter for employers who sponsor retirement plans contains articles on avoiding and correcting compensation errors in retirement plans and on withholding federal income tax on plan distribution. The newsletter also contains useful links to IRS educational materials for plan sponsors as well as links to the DOL/EBSA website.
IRS Summer 2011 Retirement Plans Newsletter
Uploaded: August 24, 2011
In-Plan Rollovers to Designated Roth Accounts
The Small Business Jobs Act of 2010 permits employers to amend their 401(k) or 403(b) plans to allow participants to transfer an eligible rollover distribution (ERD) into their designated Roth account in the plan.
Roth Accounts - In-Plan Rollovers
Uploaded: October 25, 2010
In-Plan Roth Rollovers—New Guidance and 2010 Forms 1099-R and 8606 Reporting Instructions
This article on the IRS website outlines the main features of the agency’s November 2010 guidance concerning in-plan Roth rollovers.
Roth In-Plan Rollovers - IRS Guidance
Uploaded: November 26, 2010
Lifetime Income Options Joint Hearing - Videos
DOL/EBSA has a recording of the webcast of the Lifetime Income Options Joint Hearing from September 14, 2010. This link enables you to select the portion of the webcast that interests you.
Lifetime Income Options - September 2010 Hearings
Uploaded: October 25, 2010
Lifetime Income Options for Retirement Plans
EBSA published a Fact Sheet that succinctly explains its joint RFI with the Department of Treasury. The two Departments are seeking ideas to reduce the likelihood that retirement plan participants will run out of funds. The RFI is a first step to determine what can be done to enhance retirement security for American workers.
EBSA Fact Sheet - Lifetime Income Options
Uploaded: October 15, 2010
Listing of Required Plan Modifications
This is a collection of information packages designed to assist sponsors who are drafting or re-drafting plans to conform with applicable law and regulations. Included are sample plan provisions for qualified plans (DB, DC), IRAs, SEPs and SIMPLEs.
Required Modifications - Retirement Plans
Uploaded: October 15, 2010
New Dedicated 403(b) Plan Page on EBSA
EBSA announces outreach and compliance assistance to 403(b) plans to meet new requirements to file annual Form 5500s.
Uploaded: October 15, 2010
PBGC - 2010 Maximum Insurance Benefit
This October 2009 press release from the Pension Benefit Guaranty Corporation announced the maximum insurance benefit for participants in underfunded pension plans terminating in 2010 will be $54,000 per year for those who retire at age 65. The announcement includes a chart showing the maximum annual monthly benefits for retirees and survivors beginning from age 45 to 75.
Uploaded: October 25, 2010
PBGC - 2010 Pension Insurance Premiums Fact Sheet
This PBGC Fact Sheet provides information on insurance premiums for 2010.
Uploaded: October 25, 2010
Participant Fees and Expense Disclosure - Model Comparative Chart
The DOL/EBSA has prepared a model that plan sponsors can use to develop a comparison chart of plan investments and fees for 401(k) plan participants.
Participant Fee Disclosure - Model Chart
Uploaded: October 18, 2010
Proposed Rule on Annual Funding Notice for DB Plans
In November 2010, the DOL published a proposed rule in the Federal Register for annual funding notices required under ERISA. The proposed rule discusses the funding notices that all DB plan administrators must furnish to the PBGC, participants and beneficiaries.
DOL Proposed DB Annual Funding Notice
Uploaded: November 26, 2010
Raising the Retirement Ages Would Have Implications for Older Workers and SSA Disability Rolls
This report from the U.S. Government Accountability Office discusses the impact proposed changes to early and full retirement age would have on workers. In particular, the report cites the likely affect that raising the age would have on the number of people applying for and receiving disability insurance because of the health or physical challenges they face.
Raising Social Security Retirement Age
Uploaded: November 26, 2010
Reporting In-Plan Rollovers to Roth Accounts
This IRS notice details how employers should report employees’ in-plan rollovers to Roth accounts on Form 1099-R in 2010. The notice also states that the mandatory 20% withholding does not apply.
IRS 1099-R - In-Plan Roth Rollovers
Uploaded: November 26, 2010
Retirement Plan Audits, Abusive Tax Transactions and Correcting Plan Errors
The IRS has an Examination program to make sure that retirement plans are operated in compliance with the tax law. This link takes you to a list of topics that will help you keep your plan running smoothly.
IRS Examination Program - Retirement Plans
Uploaded: October 15, 2010
Retirement Plan Determination Letters
The Employee Plans Determination Letter program ensures that retirement plans contain the right provisions. This section on the IRS site provides a guide to help follow the process as well as information on the timeframe involved.
IRS Retirement Plan Determination Letters
Uploaded: October 15, 2010
Selecting and Monitoring Pension Consultants - Tips for Plan Fiduciaries
The Department of Labor and the SEC have developed a set of questions to assist plan fiduciaries in evaluating the objectivity of the recommendations provided, or to be provided, by a pension consultant.
DOL/SEC - Tips on Pension Consultants
Uploaded: October 15, 2010
The Fix Is In – Common Plan Mistakes
Articles from the Retirement News for Employers present common mistakes that happen in retirement plans. They describe the problem, how it happened, how to fix it and how to lessen the probability of the problem happening again.
IRS - Common Retirement Plan Mistakes
Uploaded: October 15, 2010
Types of Retirement Plans
This section of the IRS’ Plan Sponsor/Employer web pages is a “fundamentals” of employer-sponsored plans. Find information on starting and maintaining a retirement plan, including what kinds of plans there are, how they work, and the benefits of having a retirement plan.
IRS Fundamentals of Employer-Sponsored Retirement Plans
Uploaded: October 15, 2010
Understanding Plan Fees
This section of the Department of Labor’s website is devoted to helping plan sponsors understand and evaluate plan fees and expenses.
Uploaded: October 15, 2010
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