Employee Benefit Compliance Chart: Notice and Disclosure Rules

This is a summary of the notice and disclosure requirements that apply to group health plans and employers under federal laws.

Required Notices:

• Group health plan sponsors must comply with numerous reporting and disclosure requirements.
• Each notice or disclosure has its own timing requirements. Some deadlines have been extended due to the COVID-19 pandemic.
• Although some notice and disclosure requirements apply to all employers, others only apply to certain employers.
•  Model forms are available for many required disclosures.