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Steps for Ending a Health Plan or Health Benefit Option
Mercer 
[Guidance Overview] May 27, 2009
Excerpt: Faced with shrinking workforces, business shutdowns, cash-flow problems or other challenges, some employers are considering trimming health and welfare benefit offerings or terminating a plan altogether. This Update provides a checklist of steps to take when discontinuing a health plan or benefit option for active employees. The checklist focuses on common compliance activities but does not cover every scenario.
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