February 04, 2026
The ACA generally requires group health plans and health insurance issuers that offer
group health coverage to prepare and distribute to plan participants and beneficiaries a
brief standard summary of the plan’s benefits and coverage. This summary is called the
summary of benefits and coverage (SBC). In order to help employers fulfill their
administrative responsibilities in connection with the SBC requirement, this publication
provides information regarding the types of plans subject to the requirement, the
content, timing, and delivery of the SBC (including when material modifications to the
SBC occur outside of the policy renewal cycle), and the penalties for noncompliance with
the SBC content and delivery requirements.