DUA's regulations, 430 CMR 15.01 - 15.11, define certain elements of the FSC liability decision as well as filing and payment provisions.
430 CMR 15.01 - 15.11 
address the annual 2007 and 2008 FSC filings. 430 CMR 15.01 -15.11 address 2009 quarterly filings.
The MA Division of Health Care Finance & Policy, an agency within the Executive Office of Health and Human Services, promulgated regulations related to determination of an employer's liability for the fair share contribution. Among other provisions, these regulations define the "Primary Test" and the "Secondary Test" for a fair and reasonable contribution to an employee's health insurance coverage.
114.5 CMR 16.01 - 16.05 effective October 1, 2006 
address the annual 2007 and 2008 FSC filings. These regulations have been amended by administrative bulletins. A bulletin issued in
September 2007
made major changes to the primary test. A
November 2007 
bulletin gives further guidance on multiemployer plans.
114.5 CMR 16.01 - 16.05 effective October 1, 2008
make provisions for 2009 quarterly filings plus make provisions for incorporated material issued in previous administrative bulletins.
114.5 CMR 16.01 - 16.05 effective October 2009
makes technical changes to the regulation, identifying group health plan documentation to be maintained and clarifying when a Premium Reimbursement Arrangement may qualify as a group health plan.
In addition, the MA Division of Health Care Finance & Policy (DHCFP) has promulgated regulations (114.5 CMR 18.00) establishing which employers must file the Health Insurance Responsibility Disclosure (HIRD) report annually (adopting the same definition of 11 full-time equivalents as DUA does in its regulations), and stipulating the information to be contained in the HIRD report.
Employers do not have to file an Employer HIRD form at this time. Recent change in state law has transferred responsibility for collecting these forms to the Massachusetts Health Connector. The Health Connector will be requiring these forms annually, instead of quarterly. The Health Connector will provide information about when the annual form filing will be required later in 2013.
The Commonwealth Health Insurance Connector Authority has promulgated regulations (956 CMR 4.00) pertaining to the responsibility of certain employers to establish and maintain a Section 125 (IRS Code) Cafeteria Plan. These regulations may be accessed via the Connector's website: www.mass.gov/connector.
On September 5, 2007, the Commonwealth Health Insurance Connector Authority formally adopted Administrative Bulletin 03-07.
This Administrative Bulletin 
provides guidance on several issues related to the section 125 plan requirement in the Connector's final regulation, 956 CMR 4.00, including a change to the section 125 plan document filing requirement.