This Employee Benefit Plan Audit Quality Center (EBPAQC) primer provides a basic understanding of health and welfare employee benefit plans.
This primer:
provides a general overview of health and welfare plans
discusses defining the plan, unique aspects of health and welfare plan contributions, funding of benefits, key roles and responsibilities, the annual health care process, unique aspects of health and welfare plan benefit obligations, benefits administration, when an independent audit is required, and applicable laws and regulations
provides references to additional resources