- An Employer's Guide to Group Health Continuation Coverage Under COBRA: English (EN) | En Español (ES) – The Consolidated Omnibus Budget Reconciliation Act of 1986
- Compliance Assistance Guide - Health Benefits Coverage Under Federal Law – Includes general descriptions of the six health care laws and FAQs. It also includes a self-compliance tool that can help to determine compliance with HIPAA, MHPA, the Newborns' Act, and WHCRA with compliance tips that relate to common mistakes. This publication also includes a chart summarizing the laws' notice requirements and provides model language that can be used to comply.
- Multiple Employer Welfare Arrangements Under ERISA (MEWA) – A booklet addressing many questions concerning the effect of ERISA on federal and state regulation of MEWAs.
- How to Protect Your Employees when Purchasing Health Insurance – Tips that employers can use to help ensure that employees have the health care coverage they need.
- Group Health and Disability Plans Benefit Claims Procedure Regulation – A booklet on the rules that apply to group health and disability benefit claims.
- Meeting Your Fiduciary Responsibilities – To meet their responsibilities as plan sponsors, employers need to understand some basic rules, specifically the Employee Retirement Income Security Act (ERISA). ERISA sets standards of conduct for those who manage an employee benefit plan and its assets (called fiduciaries). This publication provides an overview of the basic fiduciary responsibilities applicable to retirement plans under the law.
- Understanding Retirement Plan Fees And Expenses – This booklet will help retirement plan sponsors better understand and evaluate their plan's fees and expenses. While the focus is on fees and expenses involved with 401(k) plans, many of the principles discussed in the booklet also will have application to all types of retirement plans.
- Selecting An Auditor For Your Employee Benefit Plan – Federal law requires employee benefit plans with 100 or more participants to have an audit as part of their obligation to file the Form 5500. This booklet will assist plan administrators in selecting an auditor and reviewing the audit work and report.
- Selecting And Monitoring Pension Consultants – Tips For Plan Fiduciaries – ERISA requires that fiduciaries of employee benefit plans administer and manage their plans prudently and in the interest of the plan's participants and beneficiaries. In carrying out these responsibilities, plan fiduciaries often rely heavily on pension consultants and other professionals for help. Findings included in a report by the SEC released in May 2005, however, raise serious questions concerning whether some pension consultants are fully disclosing potential conflicts of interest that may affect the objectivity of the advice they are providing to their pension plan clients.
- Tips For Selecting And Monitoring Service Providers For Your Employee Benefit Plan – Business owners are responsible for ensuring that their 401(k) plans comply with Federal law and rely on other professionals to assist them with their plan duties. Selecting a service provider is one of the most important responsibilities of a plan sponsor.
- Target Date Retirement Funds - Tips for ERISA Plan Fiduciaries - Target date retirement funds (also called target date funds or TDFs) have become an increasingly popular investment option in 401(k) plans and similar employee-directed retirement plans. EBSA prepared the following general guidance to assist plan fiduciaries in selecting and monitoring TDFs and other investment options in 401(k) and similar participant-directed individual account plans.
- Reporting And Disclosure Guide For Employee Benefit Plans – A quick reference tool for certain basic reporting and disclosure requirements under ERISA.
- Automatic Enrollment 401(k) Plans - This booklet provides an overview of automatic enrollment 401(k) plans, which can increase plan participation and make it easier for employers to withhold employee contributions and select investments for those contributions.
- Choosing a Retirement Solution for Your Small Business: English (EN) | En Español (ES) - A pamphlet describing the retirement savings options available to small businesses.
- 401(k) Plans for Small Businesses – This booklet highlights some of a 401(k) plan's advantages, some of the options and responsibilities of an employer operating a 401(k), and the differences among the types of 401(k) plans.
- Payroll Deduction IRAs For Small Businesses – Want to help your employees save for retirement but don't want the responsibility of an employee benefit plan? Think about a payroll deduction IRA program.
- Profit Sharing Plans for Small Businesses - A powerful tool in promoting financial security in retirement and a valuable option for businesses considering a retirement plan, providing benefits to employees and their employers.
- SEP Retirement Plans for Small Businesses – A booklet describing an easy low-cost retirement plan option for employers.
- SIMPLE IRA Plans for Small Businesses – A booklet describing an affordable way to offer retirement benefits through the SIMPLE Plan.
- Understanding Your Fiduciary Responsibilities Under A Group Health Plan provides an overview of the basic fiduciary responsibilities applicable to health plans under ERISA.
- Troubleshooters Guide to Filing the ERISA Annual Report – This guide is intended to help filers comply with the Form 5500 and Form 5500-SF annual reporting requirements and avoid common reporting errors.