ERISA/DOL Resources

ERISA basics –

Model language for notices required for health benefit plans –

DOL guide for required disclosures –

DOL Guide for Employers for COBRA –

DOL Basic information on FMLA –

Uniform Glossary of Health Benefit and Medical Terms –

Affordable Care Act Resources

Internal Revenue Service’s Q&A regarding employer’s responsibilities 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) 

Minimum essential coverage guide –

Minimum Value/Affordability guide –

IRS Notice Regarding Health Plans now prohibited by the ACA –