SPDs - ERISA Rights

[PJ2009]

1. Should a revised H&W SPD include the new COBRA subsidy rules?

2. Should a revised H&W SPD include the new rules under the 2009 legislation (e.g., mastectomy under WHCRA)?

3. If so (and I think the answer is YES to both), does anybody know where sample language can be found? I would rather use model language that is IRS approved or at least "industry approved" rather than spend a lot of time reinventing the wheel crafting such languge from the statutes.

Again, thank you everybody! It's always something...

[J Simmons]

1. Should a revised H&W SPD include the new COBRA subsidy rules?

The required COBRA subsidy notice may be, but is not required to be in the SPD. If you revise the SPD every year, then having it in the 2009 version might make sense, as the subsidy will not apply to employment terminations after that.

2. Should a revised H&W SPD include the new rules under the 2009 legislation (e.g., mastectomy under WHCRA)?

What are the 2009 new rules? The mastectomy reconstruction requirements under WHCRA have applied since 1998.

3. If so (and I think the answer is YES to both), does anybody know where sample language can be found? I would rather use model language that is IRS approved or at least "industry approved" rather than spend a lot of time reinventing the wheel crafting such languge from the statutes.

DoL (not IRS) model notices may be had here for COBRA and, for WHCRA, see the last page of this.