Compliance Corner
Navigating the world of employee benefits and regulatory compliance means mastering a language filled with acronyms and technical terms. To help you cut through the complexity, we’ve compiled a comprehensive glossary of key terms, from ACA and COBRA to HIPAA and ERISA, used across health care, retirement, and workplace legislation. Whether you're an HR professional, benefits administrator, or simply trying to make sense of your coverage, this resource is designed to clarify the jargon and empower confident decision-making.
| ACA | Affordable Care Act, also see PPACA |
| AD&D Plan | Accidental Death and Dismemberment Plan |
| ADA | Americans with Disabilities Act |
| ADAAA | ADA Amendments Act of 2008 |
| ALE | Applicable Large Employer |
| ADEA | Age Discrimination in Employment Act |
| APTC | Advance Premium Tax Credits |
| ARRA | American Recovery and Reinvestment Act of 2009 |
| ASO | Administrative Services Only |
| CAA 2021 | Consolidated Appropriations Act, 2021 |
| CARES Act | Coronavirus Aid, Relief and Economic Securities Act |
| CCIIO | Center for Consumer Information and Insurance Oversight (CCIIO), formerly known as the Office of Consumer Information and Insurance Oversight (OCIIO) |
| CDHC | Consumer-Driven Health Care |
| CFR | Code of Federal Regulations |
| CMS | Centers for Medicare & Medicaid Services – formerly known as Health Care Financing Administration (HCFA) |
| COBRA | Consolidated Omnibus Budget Reconciliation Act |
| DCAP | Dependent Care Assistance Program |
| DCTC | Dependent Care Tax Credit |
| DOL | U.S. Department of Labor |
| EAP | Employee Assistance Program |
| EBSA | Employee Benefits Security Administration – formerly known as the Pension and Welfare Benefits Administration (PWBA) |
| EDI | Electronic Data Interchange |
| EFAST | ERISA Filing Acceptance System |
| EEOC | Equal Employment Opportunity Commission |
| EGTRRA | Economic Growth and Tax Relief Reconciliation Act |
| EOB | Explanation of Benefits |
| EOI | Evidence of Insurability |
| ePHI | Electronic Protected Health Information |
| ERISA | Employee Retirement Income Security Act |
| FF-SHOP | Federally Facilitated Small Business Health Options Program |
| FFCRA | Families First Coronavirus Response Act |
| FICA | Federal Insurance Contributions Act |
| FLSA | Fair Labor Standards Act |
| FMLA | Family and Medical Leave Act |
| FSA | Flexible Spending Arrangement |
| FUTA | Federal Unemployment Tax Act |
| GINA | Genetic Information Nondiscrimination Act |
| GTL Insurance | Group Term Life Insurance |
| HCE | Highly Compensated Employee |
| HCFA | Health Care Financing Administration – now known as the Centers for Medicare & Medicaid Services (CMS) |
| HCTC | Health Coverage Tax Credit |
| HDHC | High Deductible Health Coverage |
| HDHP | High Deductible Health Plan |
| Health FSA | Health Flexible Spending Arrangement |
| HEART Act | Heroes Earnings Assistance and Relief Tax Act of 2008 |
| HHS | U.S. Department of Health and Human Services |
| HIPAA | Health Insurance Portability and Accountability Act |
| HIPAA SER | Health Insurance Portability and Accountability Act Special Enrollment Rights |
| HIT | Health Insurance Tax |
| HMO | Health Maintenance Organization |
| HRA | Health Reimbursement Arrangement |
| HSA | Health Savings Account |
| IRC | Internal Revenue Code |
| IRS | Internal Revenue Service |
| LTC | Long-term Care |
| LTD | Long-term Disability |
| MEC | Minimum Essential Coverage |
| MEWA | Multiple Employer Welfare Arrangement |
| MHPAEA | Mental Health Parity and Addiction Equity Act |
| MLR | Medical Loss Ratio |
| MSP | Medicare Secondary Payer |
| MSA | Medical Savings Account (also known as an Archer MSA) |
| NAIC | National Association of Insurance Commissioners |
| NHCE | Non-highly Compensated Employee |
| NMHPA | Newborns' and Mothers' Health Protection Act |
| OCR | Office of Civil Rights |
| OCIIO | Office of Consumer Information and Insurance Oversight, now known as the Center for Consumer Information and Insurance Oversight (CCIIO) |
| OTC | Over-the-counter Item or Drug |
| PBM | Pharmacy Benefit Manager |
| PCE | Preexisting Condition Exclusion |
| PCOR Fee | Patient-centered Outcomes Research Fee |
| PCORI | Patient-centered Outcomes Research Institute |
| PEO | Professional Employer Organization |
| PHI | Protected Health Information |
| PPA | Pension Protection Act of 2006 |
| PPACA | Patient Protection and Affordable Care Act- aka Health Care Reform |
| POP | Premium Only Plan (Section 125 Cafeteria Plan) |
| PPO | Preferred Provider Organization |
| PWBA | Pension and Welfare Benefits Administration - now known as the Employee Benefits Security Administration (EBSA) |
| QDRO | Qualified Domestic Relations Order |
| QMCSO | Qualified Medical Child Support Order |
| SAR | Summary Annual Report |
| SBC | Summary of Benefits and Coverage |
| SECURE Act | Setting Every Community Up for Retirement Enhancement Act of 2019 |
| SHOP | Small Business Health Options Program |
| SMM | Summary of Material Modifications |
| SPD | Summary Plan Description |
| STD | Short-term Disability |
| TPA | Third-Party Administrator |
| USERRA | Uniformed Services Employment and Reemployment Rights Act |
| VEBA | Voluntary Employees' Beneficiary Association |
| VFC | Voluntary Fiduciary Correction Program |
| WHCRA | Women's Health and Cancer Rights Act |