Beginning as early as the 2013 open enrollment period, group health plans will be required to provide the new “Summary of Benefits and Coverage” (SBC) notice. On February 9, 2012, the Department of the Treasury (Treasury), Department of Labor (DOL), and Department of Health and Human Services (HHS) (collectively, the Departments), issued final regulations regarding the SBC and the uniform glossary requirement under the Patient Protection and Affordable Care Act of 2010, and a template SBC and specific instructions for completion. The final regulations will affect employers that sponsor group health plans, designated plan administrators and insurers. Below is a summary, in question and answer format, of the major provisions of the final regulations and related template guidance. This summary does not address how the requirements apply to the provision of SBCs by insurers to individuals who purchase coverage in the individual market.