In addition to requiring expanded health coverage, the Patient Protection and Affordable Care Act imposes new reporting and disclosure requirements on employers and their group health plans. Some of these requirements become effective this year. In particular, group health plans and insurers are required to provide a new summary of benefits and coverage to plan participants and beneficiaries ("SBC"). The purpose of the SBC is to provide clear, understandable information on what health plans will cover, making it easier for the consumer to compare different coverage options.