Preparing Open Enrollment Employers with calendar-year plans should start preparing COBRA General Notice for open enrollment for the plan year starting Jan. 1, 2026. Group health plans must provide a written General Notice This process should include reviewing your company’s of COBRA Rights to covered employees within 90 days benefit offerings, working with vendors to make any after their health plan coverage begins. Employers may benefit adjustments, updating benefit limits for 2026 and include the General Notice in their open enrollment preparing employee communications. If your company is materials to ensure that employees who newly enroll an ALE, you also may need to adjust employee during open enrollment receive the notice on a timely contributions based on the ACA’s affordability percentage basis. The DOL has a COBRA Model General Notice for for plan years beginning in 2026. employers to use; In addition, you should consider providing the following bene- fit notices in connection with open enrollment: HIPAA Privacy Notice (self-insured health plans only) Summary of Benefits and Coverage (SBC) The HIPAA Privacy Rule requires self-insured health plans Group health plans and health insurance issuers are to maintain and provide their own privacy notices. Self- required to provide an SBC to applicants and enrollees insured health plans are required to send privacy notices each year at open enrollment or renewal time. Federal at certain times, including to new enrollees at the time of agencies have provided a template for the SBC, which enrollment. Thus, the privacy notice should be included health plans and issuers are required to use; with the plan’s open enrollment materials. Also, at least once every three years, health plans must either Children’s Health Insurance Plan (CHIP) redistribute the privacy notice or notify participants that Annual Notice the privacy notice is available and explain how to obtain a If your group health plan covers residents in a state that copy. The Department of Health and Human Services provides a premium subsidy under a Medicaid plan or (HHS) has model privacy notices for employers to use; CHIP, send an annual notice about the available assistance to all employees residing in that state. The annual CHIP Special Enrollment Rights Notice notice can be provided any time during the year, but it is At or before enrollment, a group health plan must provide often included with the plan’s open enrollment materials. each eligible employee with a notice of their special The DOL has a model notice for employers to use; enrollment rights under HIPAA. This notice is often included in the plan’s SPD or benefits booklet provided by Women’s Health and Cancer Rights Act the issuer or TPA; (WHCRA) Notice Group health plans must provide a notice about the Notice of Patient Protections WHCRA’s coverage requirements at the time of enrollment If a health plan requires participants to designate a and annually after enrollment. The annual WHCRA notice participating primary care provider, the plan or issuer must can be provided at any time during the year, but it is often provide a notice of patient protections whenever the SPD included with the plan’s open enrollment materials. or similar description of benefits is provided to a Employers that redistribute their summary plan participant. This notice is often included in the SPD or descriptions (SPDs) each year can satisfy the annual benefits booklet provided by the issuer or TPA (or notice requirement by including the WHCRA notice in their otherwise provided with enrollment materials). The DOL SPDs. Model language is available in the DOL’s model has a model notice for employers to use; notice guide; Grandfathered Plan Notice SPD Companies with grandfathered health plans must include a An SPD must be provided to new plan participants within statement of the plan’s grandfathered status in plan 90 days of the date their coverage begins. Employers may materials provided to participants describing the plan’s include the SPD in their open enrollment materials to make benefits (such as open enrollment materials). The DOL has sure employees newly enrolled employees receive the a model notice for employers to use. SPD on a timely basis. Also, an employer should include the SPD with its enrollment materials if it includes notices that are required to be provided at the time of enrollment, such as the WHCRA notice;