Department Of Labor Rules

Department of Labor rules for employer health plans, in one place.

The Department of Labor oversees most private employer health plans under ERISA. That means the annual Form 5500, plan documents and notices, COBRA, and parity rules. Start with the area that matches your question. Related: Transparency in Coverage machine-readable files and the price comparison tool.

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Where The DOL Applies

Three areas, and the page for each.

Form 5500

The annual return of a benefit plan, who files it, and what happens when it is late.

COBRA

Notices, deadlines and coverage periods for employers.

Plan Documents And Notices

The documents and notices a plan has to have, and what a benefits guide is not.

Form 5500

Filing, extensions and late filings.

Form 5500 Past And Future Filings

Catching up on missed years and staying current.

Form 5500 Late Filing Penalties

What a late filing can cost.

Form 5500 Late Filing Penalty Examples

Worked examples of the penalty.

Form 5500 Delinquent Filer Program

The voluntary program for late filers.

Form 5500 Extension And Form 5558

How to extend the due date.

Form 5500 Small Plan Exemption

When a small plan does not have to file.

Form 5500 Department Of Labor Notice

What to do if you receive a notice.

Form 5500 And Plan Documents

How the filing ties to your plan documents.

Late ACA And Form 5500 Filings

Handling late filings of both kinds.

COBRA

Notices, elections and billing.

COBRA Law

Notices, deadlines and coverage periods.

Notice And Election Administration

Getting the notices out and elections in.

Premium Billing And Collection

Billing and collecting COBRA premiums.

State Mini-COBRA Coordination

Where state continuation rules apply.

COBRA-To-Medicare Transitions

What changes when a qualified beneficiary becomes eligible for Medicare.

COBRA Cost Calculator

Work out a COBRA premium.

Plan Documents, Notices And Compliance

What a plan has to have and say.

Summary Of Benefits And Coverage

What the SBC is and when it is due.

SPD Vs. Benefits Guide

Why a benefits guide is not a summary plan description.

Required Employee Notices

The notices employees must receive.

Gag Clause Attestation

What the annual attestation is.

Mental Health Parity Compliance

The parity requirements for group plans.

Michigan Mental Health Parity Law

The Michigan law, for employers.

Proposed Rule On Electronic Delivery

The proposed DOL rule on delivering health plan notices electronically.

FMLA Penalties For Employers

What a violation can cost.

DOL And IRS Audits

What an audit looks like and how to prepare.

Common Questions

Common Questions About DOL Rules For Employer Plans

What does the Department of Labor regulate?

Most private-sector employer benefit plans under ERISA, including the annual Form 5500, plan documents, participant notices and claims procedures. It also enforces certain COBRA and parity requirements.

Who files the Form 5500?

The plan administrator, which is usually the employer. Some small plans are exempt, so check the small plan exemption page.

Is our benefits guide the same as the summary plan description?

No. A benefits guide is not an SPD, and a carrier certificate is not one either. The SPD page explains the difference.

Does COBRA apply to us?

Federal COBRA generally applies to employers with 20 or more employees. State continuation rules can reach smaller employers, covered on the mini-COBRA page.

We received a notice about our Form 5500. What now?

Read it for the response date and the filing years it names, then gather your filing history and send us a copy. The notice page walks through the steps.

Is this legal advice?

No. For a question specific to your company, involve your counsel. We can help you frame the question and bring the plan facts.

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What to send

The renewal letter
Your current plan summary
Contribution split by tier
Enrolled counts by tier

Four documents — two more if your group is 50 or more. Nothing else; every extra one is a reason to postpone.

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