The federal agencies are now delaying the implementation deadline for the Summary of Benefits and Coverage (SBC) as required by PPACA. In August, a new SBC was designed to provide more information for employees to better understand and compare different health coverage options. The proposed regulations called for group health plan sponsors and insurers to begin distributing SBCs by March 23, 2012. However, the agencies have postponed this date and will revise the form because of the response and comments received from the initial guidance. Final regulations will include an implementation date that is expected to give group health plan sponsors and insurers sufficient time to prepare the SBC.