In final rules published last week, the Obama administration said the requirement to distribute the new summary of benefits coverage statement (SBC) to employees now will go into effect for plan years that begin on or after Sept. 23, 2012. For example, if a plan year begins on Jan. 1, 2013, and the employer's open enrollment period is from Oct. 1 to Nov. 1, the new SBC would have to be available by Oct. 1. Under previous rules, later withdrawn in the face of intense employer opposition, the document would have had to be provided by Mar. 23.

The heart of the new communications requirement is the distribution of a new Summary of Benefits and Coverage booklet, which will be divided into three columns. One column will be headed, "Important Questions," and would include:

• What is the overall deductible?
• Are there other deductibles for specific services?
• Is there an out-of-pocket limit on my expenses?
• What is not included in the out-of-pocket limit?

In an adjacent column, "Answers," responses to the questions will have to be provided. A third column, with the heading "Why This Matters," would have to include additional detail.

In another section of the SBC, employers are required to give examples of how coverage is given in two specific examples: having a baby and managing Type 2 diabetes. The requirement of a third example — the costs of treating breast cancer — has been dropped.

Another change in final regulations is the dropping of the requirement that employers disclose the plan premiums under "Important Questions." In addition, the final regulation makes it clear that employees do not need to be provided with paper copies of the SBCs; an employer can provide links to view or download SBCs from a Web site.