* 1. Employer sponsored benefits for small employers (less than 100 employees) are not subject to ERISA?

* 2. If an employer has 15 enrolled on their medical plan are you required to have a Summary Plan Document (SPD)?

* 3. If you deduct premiums on a pretax basis for medical, dental and vision or other benefits, should you have them sign a Salary Reduction Agreement on an annual basis?

* 4. Which is the over-riding contract for your benefit plan regarding the anniversary and provision in the event of a DOL audit?

* 5. If you revise your medical plan renewal date is a Summary of Material Modification required to be distributed to your employees?

* 6. If you have over 100 enrolled participants in any one benefit plan OR a total of a 100 separate participants amongst all benefits, are you required to file a Form 5500?

* 7. Fully-insured health plans have no ERISA responsibilities

* 8. If an employer has a cafeteria plan (Section 125 program) that allows for deductions to a flexible spending account…what applies towards highly compensated or key employees?

* 9. It is the carrier’s responsibility to notify employees of the following; Medicare Part D Credible Coverage Notice and the new Summary of Benefit Coverage document required by the Affordable Care Act