Code of Massachusetts Regulations
956 CMR - COMMONWEALTH HEALTH INSURANCE CONNECTOR AUTHORITY
Title 956 CMR 10.00 - Health Insurance Responsibility Disclosure
Section 10.01 - General Provisions

Scope and Purpose. 956 CMR 10.00 governs the filing requirements for the Health Insurance Responsibility Disclosure Form. Each Massachusetts Employer with 11 or more Full Time Equivalent Employees is required to file information about its compliance with the M.G.L. c. 151F requirement to adopt and maintain a Section 125 Cafeteria Plan. Each Employee of a Massachusetts Employer with 11or more Full Time Equivalent Employees that declines the Employer's offer of health insurance or declines to use the Employer's Section 125 Cafeteria Plan to purchase other health insurance is required to sign an Employee HIRD form.