Some states require group health plan sponsor reporting 

Group health plan sponsors continue to face myriad state reporting requirements as summarized in this GRIST. These reporting requirements basically fall into three categories: individual health coverage mandate reporting, health plan covered-lives assessment/surcharge payment/reporting, and other health plan-related reporting. As a reminder, ERISA arguably preempts some, but not all, state reporting requirements for GHP sponsors, but there are no current legal challenges to these employer mandates.

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