Document preparation and annual compliance with the requirements of ERISA are a prerequisite to a healthy and effective employee benefit plan.  The following is a brief outline of the items to review and confirm that they are in place for every employee health and welfare benefit plan subject to ERISA:

This includes the coverage arrangements, contributions and the SPD).Summary Plan Description (SPD) – The primary vehicle for informing participants and beneficiaries about their plan and how it operates.  Required information may be in addition to what is prepared by an insurer or plan.

Notice of the right to purchase temporary extension of group health when coverage is lost due to a qualifying event.

  1. Notice of Special Enrollment Rights
  2. Employer CHIPRA Notice
  3. Wellness Program Disclosure if applicable
  4. Newborns’ Act Description of Rights
  5. Michelle’s Law Enrollment Notice
  6. Women’s Health and Cancer Rights (WHCRA) Notices
  7. Grandfathered Plan Disclosure/Notice
  8. Summary of Benefits and Coverage (SBC) and Uniform Glossary
  9. Notice regarding Designation of a Primary Care Provider
  10. Internal Claims and Appeals and External Review Notices
  11. External Review Process Disclosure
  12. Employer Notice to Employees of Coverage Options
  13. Medical Child Support Order Notice - When applicable
  14. Summary of Material Modification - When applicable
  15. COBRA Election Notice –Notice to qualified beneficiaries of right to elect COBRA coverage
  1. Form 5500 and Applicable Schedules – Filed with IRS
  2. Summary Annual Report – Distribution to participants
  3. Medicare notices of "creditable" or "non-creditable" coverage to Medicare - Eligible individuals before each year's Medicare Part D annual enrollment period, by Oct. 15.

The information and opinions expressed are those of the author.  TeBG, LLC provides general information and background on selected topics.  Please seek professional legal and tax advice from your own advisors.