Employers with employees that reside in the state of Massachusetts Provide a complete HIRD form for MA resident employees. There are no fines or penalties related to a completed HIRD Form.

All Employers Determine ALE Status (i.e., whether the employer has at least 50 full-time employees (FTEs) each calendar year, considering all common law employees in the entire controlled group and counting each part-time employee as a fraction of the FTE). Determine full-time status using monthly measurement method or look-back measurement method. Offer coverage to FTEs […]

Group health plans that are subject to the Form 5500 filing and have extended the deadline via a Form 5558 If an extension of time to file Form 5500 is obtained, the plan administrator must furnish the SAR within two months after the close of the extension period. Employers must provide the SAR to participants […]

All group medical plans Plans and carriers may not enter into an agreement with a provider, network, TPA or other service provider offering access to a network of providers that restricts the plan from; providing provider-specific cost or quality of care data, electronically access de-identified claim and encounter data for each participant or beneficiary and […]