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For Massachusetts Employers, There's a New HIRD in Town
George L. Chimento, Davis, Malm & D'Agostine, P.C. Link to more items from this source
[Guidance Overview]
Feb. 11, 2008
Excerpt: Massachusetts employers must get employees to complete a HIRD Form after they decline coverage under (i) an employer's group health insurance plan, or (ii) a Section 125 plan which permits employees to purchase health insurance on a pre-tax basis.... The signature deadline is 30 days after the end of open enrollment periods for such plans, or 30 days after a decline which did not occur during open enrollment.

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