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Final SBC Regulations Released for September 1, 2015 Effective Date
The IRS, DOL, and HHS have issued final regulations addressing health care reform's summary of benefits and coverage (SBC) requirement. The final regulations, which generally apply to group health plans for plan years beginning on or after September 1, 2015, amend the 2012 final regulations and largely track the December 2014 proposed regulations.
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