News & Information



5500 Preparer's Manual for 2012 Plan Years

5500 Preparer's Manual for 2012 Plan Years
The premier resource in the field of Form 5500 preparation, 5500 Preparer's Manual will help you handle the required annual Form 5500 filings for both pension benefits and welfare benefit plans.

CCH® BENEFITS — 03/31/10

Employer Responsibilities Under Health Care Reform

from Spencer’s Benefits Reports: When President Barack Obama signed the Patient Protection and Affordable Care Act (H.R. 3590) into law, some provisions took effect quickly. This is true with or without passage of the Health Care and Education Reconciliation Act of 2010 (H.R. 4872), which makes tax and revenue changes to H.R. 3590.

Within the next few weeks, Spencer’s Benefits Reports will examine those proposals that affect employer-sponsored plans in the near future. Today, preventive care is examined.

Preventive Care

Sec. 1001(5) of H.R. 3590 requires group health plans to cover, with no cost sharing, the following:

Employer plans and insurers are required to comply with these preventive services mandates within six months of enactment (Sept. 23, 2010). These preventive care provisions are now included in Sec. 2713 of the Public Health Service Act.

The law also includes a provision that excludes controversial November 2009 recommendations from the Preventive Services Task Force regarding breast cancer screening, mammography, and prevention. For these services, plans presumably will rely on previous recommendations (see


For all other preventive services, employers will have to review the existing recommendations (

) of the Task Force and be prepared to offer a variety of preventive care benefits with no cost sharing permitted.

Here are just a few of the recommended services with the required A or B ratings which employers will have to offer and provide with no deductibles or coinsurance:

For more information on this and related topics, consult the CCH Pension Plan Guide, CCH Employee Benefits Management, and Spencer's Benefits Reports.

Visit our News Library to read more news stories.