This document is about instructions for completing the Summary of Benefits and Coverage (SBC) form for group health plans. It provides detailed guidelines on the required format, content, and disclosures that must be included in the SBC, such as information on deductibles, out-of-pocket limits, covered services, excluded services, and coverage examples. The instructions also cover the overall purpose of the SBC form and requirements for when it must be provided to plan participants and beneficiaries.