Employee Benefits: Requirements for Plan Administrators and Fiduciaries

The following resources help employee benefit plan administrators and fiduciaries comply with federal laws and regulations, including the Employment Retirement Income Security Act (ERISA), Consolidated Omnibus Budget Reconciliation Act (COBRA) and Health Insurance Portability and Accountability Act (HIPAA).  Find out about new laws and issues from the experts through the Health Benefits Education Campaign.

To assist employee benefit plan officials in understanding and complying with the requirements of ERISA, the U.S. Department of Labor has provided Employee Benefits and Retirement Plans : Compliance Assistance Guide as an overall reference guide.

Health Plans

• Health Benefits Coverage Under Federal Law : Compliance Assistance Guide
  This booklet provides general descriptions and FAQs on the Health Insurance Portability and Accountability Act, the Newborns' and Mothers' Health Protection Act, the Mental Health Parity Act, and the Women's' Health and Cancer Rights Act. It also includes a self compliance tool, a chart summarizing the notice requirements under the laws and model notices that can be used to comply.
  
• Find It! By Topic : Health Benefit Plans
  Provides shortcuts to information and services the Department of Labor (DOL) offers employers and health plan practitioners.
  

COBRA

• COBRA Model Election Notice
  A group health plan must provide qualified beneficiaries with an election notice that describes their rights to continuation coverage and how to make an election within 14 days of receiving a notice of a qualifying event. This model notice was created in a format easy for an employer to download and use for its plan to comply with this requirement.
  
• COBRA Model General Notice
  Group health plans must give each employee and each spouse covered under the plan a general notice describing COBRA rights within 90 days of coverage. This model notice was created in a format easy for an employer to download and use for its plan to comply with this requirement.
• Spanish Language COBRA Model Election Notice
  A plan must provide qualified beneficiaries with an election notice describing their rights to continuation coverage and how to make an election within 14 days of receiving a notice of a qualifying event. This model notice was created in Spanish in a format easy for an employer to download and use for its plan to comply with this requirement.
  
• Spanish Language COBRA Model General Notice
  Group health plans must give each employee and each spouse covered under the plan a general notice describing COBRA rights within 90 days of coverage. This model notice was created in Spanish in a format easy for an employer to download and use for its plan to comply with this requirement.
• Chart of Required Notices for Part 7 of ERISA
  A chart summarizing the notice requirements of Part 7 of ERISA (Health Insurance Portability and Accountability Act, Newborns' and Mothers' Health Protection Act, Mental Health Parity Act and Women's' Health and Cancer Rights Act).

HIPAA

• HIPAA Guide for Small Providers, Small Health Plans and Small Businesses
  Guide to HIPAA privacy rule resources useful to small entities.
• HIPAA Web Portal
  One-stop resource for finding regulatory guidance concerning national standards for protecting the privacy of personal health information.
• HIPAA : Frequently Asked Questions
  Questions and answers about HIPAA, which amended ERISA to provide new rights and responsibilities for participants and beneficiaries in group health plans, especially when changing jobs or losing health coverage.
• Model Certificate of Creditable Coverage under HIPAA
  This model was created in a format easy for an employer to download and use for its plan to comply with HIPAA.
  
• Model Notices for Part 7 of ERISA
  Model language to assist in complying with the notices required under Part 7 of ERISA (Health Insurance Portability and Accountability Act, Newborns' and Mothers' Health Protection Act, Mental Health Parity Act and the Women's' Health and Cancer Rights Act.
  
• Self Compliance Tool for Part 7 of ERISA
  This checklist is a tool for group health plan sponsors and plan administrators to use to determine compliance with Part 7 of ERISA (ex. HIPAA)

Multiple Employer Welfare Arrangements (MEWAs)

• Multiple Employer Welfare Arrangements under ERISA : A Guide to Federal and State Regulation
  This booklet was prepared by the Employee Benefits Security Administration of the U.S. Department of Labor in an effort to address many of the questions that have been raised concerning the effect of the Employee Retirement Income Security Act (ERISA) on Federal and State regulation of MEWAs.
• Form M-1 Online Filing System
  An electronic filing system for the annual report for multiple employer welfare arrangements. It allows the filing to be completed and submitted at no cost.

Retirement Plans and Pensions

Tools and Resources

• Compliance Assistance: Retirement Benefits
  The Department of Labor offers this overview guiding, providing links to retirement benefits resources.
• Understanding Retirement Plan Fees and Expenses
  This booklet helps plan sponsors and other plan fiduciaries better understand and evaluate plan fees and expenses. While the focus is on fees and expenses involved with 401(k) plans, many of the principles discussed in the booklet also will have application to all types of retirement plans.
  
• Voluntary Fiduciary Correction Program Online Calculator
  A compliance assistance tool to facilitate accuracy, ensure consistency, and expedite review of applications to the Voluntary Fiduciary Correction Program. The Online Calculator assists applicants in calculating VFCP Correction Amounts owed to benefit plans.

Reporting and Auditing Requirements

• ERISA Filing Acceptance System (EFAST)
  EFAST is a system designed to simplify and expedite the receipt and processing of the Forms 5500/5500-EZ Annual Return/Report for employee benefit plans. This web page provides comprehensive information on EFAST, the Form 5500, and the Delinquent Filer Voluntary Compliance Program.
  
• Form 5500 Filing Tips for Pension Plans, Welfare Plans and Direct Filing Entities
  Practical, common sense tips for some of the most frequently occurring Form 5500 Annual Return/Report filing problems.
• Reporting and Disclosure Guide For Employee Benefit Plans
  A quick reference tool for certain basic reporting and disclosure requirements under ERISA.
  
• Selecting an Auditor for Your Employee Benefit Plan
  Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500 Annual Return/Report. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report.
• Small Pension Plan Audit Waiver Regulation : FAQs
  FAQs on how to determine whether a small pension plan has met the conditions for the audit waiver under the regulation.
  

Qualified Domestic Relations Orders

• Qualified Domestic Relations Orders (QDROs) : An Overview
  Qualified Domestic Relations Orders (QDROs) are domestic relations orders that recognize the existence of an alternate payee's right to receive benefits payable to a participant under a retirement plan. These FAQs provide an overview of QDROs under ERISA.
  
• Qualified Domestic Relations Orders : Determining Qualified Status and Paying Benefits
  These FAQs outline a plan administrator's duties and the requirements for a domestic relations order to be considered qualified under ERISA.
• Drafting Qualified Domestic Relations Orders (QDROs)
  These FAQs outline the procedure for dividing retirement benefits, define survivor benefits, and explain the form of payment of benefits for QDROs.

Legal Notices and Bulletins

• Class Exemptions for Employee Benefit Plans
  An index of Class Exemptions granted by EBSA providing issue statements to help find relevant information.
• Enrolled Actuaries Meeting Bluebooks
  Links to summaries of the questions and answers (in PDF format) discussed at annual meetings of Enrolled Actuaries and published under the auspices of the Enrolled Actuaries Meeting. Made available here as a public service.
  
• ERISA (Title I) Advisory Opinions
  An index of advisory opinions issued by EBSA providing interpretations of the statute and regulation sections. The index highlights the issues considered to help find relevant information.
• EXPRO Exemptions for Employee Benefit Plans
  An index of exemptions issued by EBSA under the EXPRO exemption to assist plan officials to search for similar exemptions to use when applying for the expedited review under the EXPRO program.
  
• Field Assistance Bulletins on Benefit Plans
  An index of Field Assistance Bulletins issued by EBSA providing guidance to the regional offices to clarify issues arising in enforcement activities. The index provides issues statements to help find relevant information.
  
• Individual Exemptions Granted for Employee Benefit Plans
  An index of individual exemptions granted by EBSA providing issue statements to help find relevant information.
• Information Letters on Benefit Plans
  An index of information letters issued by EBSA providing information on health and retirement benefit plan statutory and regulatory issues. The index provides issues considered to help find relevant information.