Employee benefit plans that you offer must 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).
The following resources are provided to help employee benefit plan administrators and fiduciaries (those who manage an employee benefit plan and its assets) comply with these regulations.
You can also find out about new laws and issues from the experts through the Health Benefits Education Campaign and the Fiduciary Education Campaign.
Have a Question?
To assist employee benefit plan officials in understanding and complying with the requirements of ERISA, the U.S. Department of Labor (DOL) has provided the Employee Benefits and Retirement Plans: Compliance Assistance Guide as an overall reference manual.
Health Plans
Provides shortcuts to information about health plans and services the DOL offers employers and health plan practitioners.
Addresses the scope of ERISA’s protections for private-sector group health plans.
COBRA
COBRA is a health insurance option that gives your employees the right to choose to temporarily keep the group health insurance benefits they would lose after they quit working at your business, were fired, or begin to work fewer hours and are no longer eligible in your business’ health plan. The following gives some guidelines for you as an employer to follow when it comes to providing COBRA.
Premium reductions and additional election opportunities for health benefits are available under the 2009 American Recovery and Reinvestment Act (ARRA). Find information on the new provision, including model notices for employers, frequently asked questions (FAQs), and free compliance workshops and seminars. Note: This provision is subject to legislative change.
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 in order to comply with this requirement.
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 in order to comply with this requirement.
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 in order to comply with this requirement.
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 in order to comply with this requirement.
Summarizes 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).
Provides a general explanation of COBRA requirements, and outlines the rules that apply to health plans for employees in the private sector and spotlight benefits under the law.
HIPAA
HIPAA acknowledges regulations for the use/disclosure of an individual’s health information, in addition to:
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Allowing an individual to transfer and continue health insurance coverage when they change or lose their job
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Helping reduce health care fraud and abuse
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Implementing standards for health care information on electronic billing and other processes
For more about HIPAA, refer to the following resources:
Provides HIPAA privacy rule resources that are useful to small entities.
Offers a one-stop resource for finding regulatory guidance concerning national standards for protecting the privacy of personal health information.
Lists FAQs 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.
Offers employers an easy-to-use, downloadable model for developing a plan to comply with HIPPA.
Multiple Employer Welfare Arrangements (MEWAs)
Addresses many of the questions that have been raised concerning the effect of ERISA on the federal and state regulation of MEWAs in a booklet prepared by the Employee Benefits Security Administration of the U.S. Department of Labor.
Provides an electronic filing system for the annual report for MEWAs. Filings can be completed and submitted at no cost.
Lists FAQs regarding Form M-1 filing requirements.
Assists the small business owner/employer when selecting health providers for employees.
Retirement Plans and Pensions
A retirement plan or pension is an agreement to provide your employees with an income when they are no longer earning their regular income from employment at your business. Use the tools and resources below to learn more about different retirement plans and pensions.
Tools and Resources
Offers an overview on retirement benefits by the U.S. Department of Labor, and links to resources on retirement benefits.
Provides an overview of the basic fiduciary responsibilities applicable to retirement plans under the law.
Helps plan sponsors and other plan fiduciaries better understand and evaluate plan fees and expenses. While the focus of this guide is on fees and expenses involved with 401(k) plans, many of the principles discussed in the booklet also have application to all types of retirement plans.
Provides a compliance assistance tool to facilitate accuracy, ensure consistency and expedite review of applications to the Voluntary Fiduciary Correction Program (VFCP). The Online Calculator assists applicants in calculating VFCP Correction Amounts owed to benefit plans.
Reporting and Auditing Requirements
Offers a quick reference tool for certain basic reporting and disclosure requirements under ERISA.
Assists plan administrators in selecting an auditor, and reviewing the audit work and report. 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.
Qualified Domestic Relations Orders
Lists FAQs to provide an overview of Qualified Domestic Relations Orders under ERISA. 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.
Outlines a plan administrator's duties and the requirements for a domestic relations order to be considered qualified under ERISA.
Details the procedure for dividing retirement benefits, defining survivor benefits, and explaining the form of payment of benefits for QDROs.
Legal Notices and Bulletins
Offers an index of Class Exemptions granted by the Employee Benefits Security Administration (EBSA), and provides issue statements to help find relevant information.
Gives an index of advisory opinions issued by EBSA and provides interpretations of the statute and regulation sections. The index highlights the issues considered to help find relevant information.
Provides an index of exemptions issued by EBSA under the EXPRO exemption to assist plan officials in searching for similar exemptions. This information can be used when applying for the expedited review under the EXPRO program.
Offers an index of Field Assistance Bulletins issued by EBSA, and provides guidance to the regional offices for the purpose of clarifying issues arising from enforcement activities. The index provides issues statements to help find relevant information.
Compiles an index of individual exemptions granted by EBSA, and provides issue statements to help find relevant information.
Provides an index of information letters issued by EBSA related to health and retirement benefit plan statutory and regulatory issues. The index provides issues considered to help find relevant information.
