Health Care Reform

Grandfathering Notice Requirement

A grandfathered plan must include a statement, in any plan materials provided to a participant or beneficiary describing the benefits provided under the plan, that the plan sponsor believes it is a grandfathered plan and will operate the plan accordingly. This would include, for example, plan documents, summary plan descriptions (SPDs), and annual enrollment information describing the plan’s benefits. The federal agencies have provided model language for such disclosure, although it may be modified by future guidance.

American Fidelity Assurance Company does not provide tax or legal advice.

ESB-896(0111)

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