Governmental Resources

To help keep our clients informed, this section on our website provides links to information and tools on certain of the major aspects of health and welfare laws. Check back often for further links to helpful tools and governmental resource pages to navigate this complex process. We’ve organized the government resources into categories that we think you’ll find useful:

Healthcare Law (Affordable Care Act)

Reporting and Disclosure – Form 5500

Reporting And Disclosure Guide For Employee Benefit Plans
A quick reference tool for certain basic reporting and disclosure requirements under ERISA
EFAST2 Automated 5500 Forms Processing
Information about the computerized system that streamlines filing and processing of Form 5500
Delinquent Filer Voluntary Compliance Program (DFVCP)
Description of a program that reduces the monetary penalties for employee benefit plan administrators to encourage voluntary compliance
Delinquent Filer Voluntary Compliance Program FAQs
FAQs that explain the program that is designed to encourage voluntary compliance with the annual reporting requirements under the Employee Retirement Income Security Act
Delinquent Filer Voluntary Compliance Program Penalty Calculator and Online Payment
The calculator is provided to aid in the filing process and to reduce the number of over and under payments made to the DFVCP. While use of the calculator is not required, it is highly recommended to ensure compliance with the program’s requirements. Penalties computed using the calculator can then be paid online.
Troubleshooters Guide to Filing the ERISA Annual Report

DOL Compliance Assistance

DOL Compliance Assistance



Frequently Asked Questions for Employees: COBRA Continuation Health Coverage
Provides answers to commonly asked questions about COBRA
COBRA Continuation Health Coverage FAQs
Provides a general explanation of COBRA requirements, outline the rules that apply to health plans for employees in the private sector, and spotlight benefits under the law
Health Benefits Under the Consolidated Omnibus Budget Reconciliation Act (COBRA)
Provides a detailed overview of the major provisions of COBRA
An Employer’s Guide to Group Health Continuation Coverage Under COBRA – En Español
Model General Notice – En Español
Model Election Notice – En Español

DOL Consumer Information on Health Plans

HIPAA Health Coverage Portability And Nondiscrimination

Children’s Health Insurance Program

Genetic Information Nondiscrimination Act

Newborns’ And Mothers’ Health Protection Act

Women’s Health And Cancer Rights Act

Mental Health Parity and Addiction Equity Act of 2008

Retiree Health

Health Benefits Coverage Information For Dislocated Workers

Health Benefits Coverage Information For Reservists

Related Healthcare Websites

Centers For Medicare & Medicaid Services
An agency within the Department of Health and Human Services responsible for Medicare and the new prescription drug program among other issues.
Department of Health and Human Services
Web site has materials concerning federal health care laws. These materials include information on the Health Insurance Portability and Accountability Act of 1996 (HIPAA) and the Mental Health Parity Act of 1996 (MHPA).
Provides information about Medicare and the expanded health plan options with the creation Medicare+Choice. Information is available in English and Spanish.
State Insurance Departments
States continue to regulate heath insurance issuers (e.g., insurance companies or HMOs) who sell group insurance to ERISA-covered group health plans, even under the Health Insurance Portability and Accountability Act (HIPAA), the Mental Health Parity Act, and the Newborns’ and Mothers’ Health Protection Act. In addition, States continue to have responsibilities in individual insurance market (e.g., selling individual insurance policies). The National Association of Insurance Commissioners has created access to state web sites with information on particular state health insurance laws. You may also contact your state insurance commissioner for further information on particular state health insurance laws.

IRS Compliance Assistance

Forms and Publications

Archive of News Release and Fact Sheet Archive from 1997 to present

Affordable Care Act Tax Provisions

ACA Information Center for Applicable Large Employers (ALEs)

Affordable Care Act Information Returns (AIR) Program provides information about electronic filing of returns and transmittals

Internal Revenue Bulletins (IRBs) including IRS announcements, notices, revenue procedures, revenue rulings, regulations, and other items of general interest

Information Letters. Issued in response to requests for general information from taxpayers or congressional offices

Written Determinations. Access to private letter rulings (PLRs), technical advice memoranda (TAMs), and chief counsel advice (CCAs).

Frequently Asked Tax Questions and Answers on a broad array of tax categories

What’s Hot. Information about items of current interest, such as new programs, recent guidance, or timely reminders

Priority Guidance Plans. Information about projects the IRS and Treasury Department expect to work on during a particular period