ACA Summary of Benefits and Coverage Requirements Checklist

Summary

This checklist summarizes the content, appearance, delivery, and timing requirements for Summaries of Benefits and Coverage (SBCs) that apply to employer group health plans under the Patient Protection and Affordable Care Act (ACA) set forth in 42 U.S.C. § 300gg-15; 29 C.F.R. § 2590.715-2715; 26 C.F.R. § 54.9815-2715; and additional guidance issued by the Department of Labor (DOL), the Department of Health and Human Service's Center for Medicare & Medicaid Services (CMS), and the Internal Revenue Service (IRS) (collectively, the Agencies).