On September 3, 2010, the Department of Health and Human Services (HHS) published guidance on the process a plan must follow to apply for a waiver of the restrictions on the imposition of annual limits on the dollar value of essential health benefits. On November 5, 2010, supplemental guidance specified that as a condition of receiving the waiver, plans must provide a notice informing current and eligible participants and subscribers that the plan does not meet the minimum requirements for essential health benefits and has received a waiver of the requirements. On December 9, 2010, HHS issued additional guidance on the restricted annual limits waiver. The guidance provides the model language that plans with approved waivers must send to participants within 60 days of December 9, 2010, for plans whose plan year begins prior to February 1, 2011. Approved plans with plan years beginning on or after February 1, 2011 must include the notice in any informational or educational materials and also in any Summary Plan Description. The guidance and the model language is found at: http://www.healthcare.gov/center/regulations/guidance_limited_benefit_2nd_supp_bulletin_1 20910.pdf.