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
Multiple Employer Welfare Arrangements (MEWAs)
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
Qualified Domestic Relations Orders
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.