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ARTICLE · 20 NOVEMBER 2012

2012 Year-End Requirements And Considerations Under The Affordable Care Act

Bradley Arant Boult Cummings LLP
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Following the election and with the end of the year approaching, employers should evaluate the requirements under the Affordable Care Act that apply to their group health plans.

United StatesEmployment and HR
B. Joffe
B. Joffe

Following the election and with the end of the year approaching, employers should evaluate the requirements under the Affordable Care Act that apply to their group health plans. This alert provides a brief overview of year-end requirements as well as considerations for next year.

  • Summary of Benefits and Coverage (SBC). The SBC is a new benefits summary that must be provided to participants and beneficiaries in group health plans. The SBC requirements apply to group health plans as of (1) the first day of the first open enrollment period beginning on or after September 23, 2012, with respect to participants and beneficiaries who enroll or re-enroll through an open enrollment period, and (2) the first day of the first plan year beginning on or after September 23, 2012 (that is, January 1, 2013, for calendar-year plans), with respect to participants and beneficiaries who enroll outside the open enrollment period.

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