Technical Release 2011-04: Guidance on Rebates for Group Health Plans Paid Pursuant to the Medical Loss Ratio Requirements of the Public Health Service Act

This document is a technical release from the U.S. Department of Labor's Employee Benefits Security Administration that provides guidance on how ERISA-covered group health plans should handle rebates received from health insurance issuers under the medical loss ratio requirements of the Affordable Care Act. It addresses the status of such rebates as plan assets, fiduciary responsibilities, and distribution of the rebates to participants.