Self-Insured Health Benefit Plans 2026 Based on Filings through 2023
This report analyzes the funding mechanisms of employer-sponsored group health plans that filed a Form 5500. It presents trends in group health plan filings over time, including the number of plans, participants, distribution in funding types as well as the financial health of a subset of plan sponsors. The report serves as Appendix B to EBSA’s Annual Report to Congress on Self-Insured Group Health Plans and is produced by contract with Advanced Analytical Consulting Group (AACG).
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2026 Report to Congress: Annual Report on Self-Insured Group Health Plans
The Patient Protection and Affordable Care Act requires the Secretary of Labor to provide Congress with an annual report containing general information on self-insured employee health benefit plans and financial information of employers that sponsor such plans. The report must use data from the Annual Return/Report of Employee Benefit Plan (Form 5500), which many self-insured health plans must file annually with the Department of Labor. Congress received the first report in March 2011.
Group Health Plans Report: Abstract of 2023 Form 5500 Annual Reports
This report provides a statistical summary of Form 5500 data on employer-sponsored group health plans, including plan counts, participant counts, benefits offered, funding arrangements, benefit arrangements, as well as financial information on assets, liabilities, contributions, investment, and expenses. The report serves as Appendix A to EBSA’s Annual Report to Congress on Self-Insured Group Health Plans and is produced by contract with Actuarial Research Corporation (ARC).
