Resources

ERISA/DOL Resources

ERISA basics – https://www.dol.gov/general/topic/health-plans/erisa

Model language for notices required for health benefit plans – https://www.dol.gov/ebsa/pdf/cagappc.pdf

DOL guide for required disclosures – https://www.dol.gov/ebsa/pdf/rdguide.pdf

DOL Guide for Employers for COBRA – https://www.dol.gov/ebsa/pdf/cobraemployer.pdf

DOL Basic information on FMLA – https://www.dol.gov/whd/regs/compliance/whdfs28.htm

Uniform Glossary of Health Benefit and Medical Terms – https://www.dol.gov/ebsa/pdf/SBCUniformGlossary.pdf


Affordable Care Act Resources

Internal Revenue Service’s Q&A regarding employer’s responsibilities under the Affordable Care Act

https://www.irs.gov/affordable-care-act/employers/questions-and-answers-on-employer-shared-responsibility-provisions-under-the-affordable-care-act

IRS regulations covering ALE determination, hours of service, the look-back method, affordability safe harbors, and calculation of employer shared responsibility penalties.

  • ALE Determination (Pages 36-37)
  • Hours of Service (Page 38)
  • Lookback Method(Page 44)
  • Affordability Safe Harbors (Page 57)
  • Calculation of Penalties (Page 55)
  • Definitions of all terms relevant to these penalties (Pages 36-40)

https://www.gpo.gov/fdsys/pkg/FR-2014-02-12/pdf/2014-03082.pdf 

Minimum essential coverage guide –

https://www.irs.gov/affordable-care-act/individuals-and-families/aca-individual-shared-responsibility-provision-minimum-essential-coverage

Minimum Value/Affordability guide – 

https://www.irs.gov/affordable-care-act/employers/minimum-value-and-affordability

IRS Notice Regarding Health Plans now prohibited by the ACA – 

https://www.irs.gov/pub/irs-drop/n-15-17.pdf