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DOL's Model Notice Regarding CHIPRA Premium Assistance Subsidies
Miller Johnson Link to more items from this source
[Guidance Overview]
Feb. 10, 2010
Excerpt: The notice must be provided on an annual basis. The first notice must be provided by no later than the first day of the first plan year beginning after February 4, 2010; or May 1, 2010 if later. As a result, for employers with calendar year plans, the notice must be provided by January 1, 2011. The notice must be provided as a separate document but can be furnished along with other plan materials, such as in an open enrollment packet or when distributing the SPD.

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