Earlier this week the Agencies issued a revised Summary of Benefits & Coverage (“SBC”) template for use in describing health plan coverage that begins on or after January 1, 2014 and before January 1, 2015. The new SBC template requires a representation of whether the coverage is “minimum essential coverage” and meets “minimum value” requirements. The Agencies have also extended previously granted enforcement relief through the second year of compliance with the SBC requirements. The new template and FAQs can be accessed at http://www.dol.gov/ebsa/faqs/faq-aca14.html.