SBC Final Regulations

On Tuesday, February 14, 2012, the Department of Treasury, Internal Revenues Services, Department of Labor Employee, Benefits Security Administration and Department of Health & Human Services issued Final Guidance & Rules regarding The Summary of Benefits and Coverage and Uniform Glossary (SBC)

We are providing a brief overview of the law and key parts that you should be familiar with.

The SBC requirement goes into effect the first day of the groups plan year that begins on or after September 23, 2012.  

Please click here for an overview of the final regulations and Summary of Benefits and Coverage. 

Final regulations, available at

Published version of Guidance for Compliance, available at

We have summarized the key provisions in an attempt to help you understand the changes that will occur and how it will affect you, your employees and your business.  You can be certain that we will continue to provide you with updates and further clarifications as they become available, and that we remain available to you for any questions you may have.



Bollinger offers the above information for the education of our clients.  The information provided is a general summary and is not intended to be, nor should it be treated as tax, legal or accounting advice.