The Massachusetts health care reform act - H. 4850, An Act Providing Access to Affordable, Quality, Accountable Health Care (the "Act") -imposed a host of new requirements on individuals, insurers, and employers relating to health insurance coverage. In order to facilitate enforcement of certain of the Act's new rules, the Act requires employers to file annually a "Health Insurance Responsibility Disclosure" (or HIRD) form. On January 1, 2007, the Division of Health Care Finance and Policy (DHCFP) of the Commonwealth's Executive Office of Health and Human Services issued an emergency regulation implementing the HIRD form requirement. This Mintz Levin advisory explains the HIRD form rules.