The Department of Labor (“DOL”) has released two Frequently Asked Questions (“FAQs”) regarding the impact of the Health Care Reform Legislation’s group market reforms on retiree-only health plans. Specifically, the FAQs confirm that (1) group health plans with “less than two participants who are current employees” are exempt from the group market reforms under the Health Care Reform Legislation, and (2) plans covering only retirees and current employees on long-term disability will be treated as meeting this exemption until further guidance is issued.