"This critical period consistently highlights the many complex rules applicable to employer-sponsored health and welfare plans, and this year brings some new additions due to changes in federal law.... [1] Employer mandate under the [ACA] ... [2] Cafeteria Plans under the Internal Revenue Code ... [3] IRS limits for account-based plans ... [4] Open enrollment rights under COBRA and the FMLA ... [5] Required disclosures under ERISA and other laws."  MORE >>