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Summaries of Benefits and Coverage: Another Year of Eased Enforcement
E is for ERISA Link to more items from this source
[Guidance Overview]
June 11, 2014
"[The Departments of Labor, Treasury and Health and Human Services] will maintain an overall emphasis on cooperation with plan sponsors over SBC duties, rather than penalty enforcement, provided that the plan sponsor has worked 'diligently and in good faith' to fulfill SBC duties on its own. (Penalties would apply only in the case of 'willful' failure to provide required SBC information, in any event.)"

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