ATTACHMENT_D.4_SAMPLE_TASK_ORDER_THREE.docx

Health Insurance and Other Form 5500 Reporting

1. Background The Department of Labor (DOL), Internal Revenue Service (IRS), and the Pension Benefit Guaranty Corporation (PBGC) jointly developed the Form 5500 Series so employee benefit plans could utilize the Form 5500 Series forms to satisfy annual reporting requirements under Title I and Title IV of ERISA and under the Internal Revenue Code.

The Form 5500 Series is an important compliance, research, and disclosure tool for the Department of Labor, a disclosure document for plan participants and beneficiaries, and a source of information and data for use by other Federal agencies, Congress, and the private sector in assessing employee benefit, tax, and economic trends and policies. The Form 5500 Series is part of ERISA's overall reporting and disclosure framework, which is intended to assure that employee benefit plans are operated and managed in accordance with certain prescribed standards and that participants and beneficiaries, as well as regulators, are provided or have access to sufficient information to protect the rights and benefits of participants and beneficiaries under employee benefit plans.

2. Research Objectives

1. EBSA seeks a study of data on self-insured and fully-insured health insurance plans that is collected by or available to government agencies, currently and after 2014. The following topics shall be addressed:

0. The contractor shall identify and summarize the reported data on self-insured and fully-insured health plans. The summary shall include EBSA data sources as well as data available to other government agencies.

0. The report shall compare the data elements collected by other agencies (from step a) against the data elements captured in the Form 5500 (and the corresponding Schedules) to identify gaps and overlaps.

0. The report shall also include options or alternative approaches on how to improve Form 5500 filing accuracy, on ways to close the identified data gaps and on discussions on what disclosures might be useful for particular stakeholders.

1. EBSA seeks a study of the information health insurance plans report about their insurance contracts on Schedule A of the Form 5500. The study shall address the following:

1. The report shall review and summarize the current reporting requirements.

1. The report shall include summary statistics of at least 5 years of the most current and complete data that is available.

1. The report shall qualitatively analyze what information is intended to be captured versus what information is actually captured. The report shall identify current challenges related to the data requested on Schedule A and answer how consistent the information is that plans report over time and across plans.

1. The report shall describe options for improving/identifying issues with particular line items and instructions of Schedule A. (i.e. – whether clarifications to certain questions are needed, or if specific data elements should be added to the Schedule in order to capture important data elements that are currently omitted.)

1. EBSA seeks a study that describes the information health and other welfare plans, and retirement plans report on Schedule H, Schedule I and related attachments (e.g., Schedule of Assets or Audit Reports) of the Form 5500. The study shall address the following:

2. The report shall review and summarize the current requirements to report financial information on the Form 5500 and on attachments.

2. The report shall include summary statistics of at least 5 years of the most current and complete Schedule H and Schedule I data that is available.

2. The report shall qualitatively analyze what information the current Schedule H and Schedule I line items, the Schedule of Assets, the Schedule of Reportable Transactions, the Schedule of Delinquent Participant Contributions, and the other related attachments are capturing and what information from those Schedules is useful or meaningful to the various stakeholders (e.g., participants, plan sponsors, service providers, and DOL).

2. The report shall describe options for improving/identifying issues with particular line items and instructions of Schedule H or Schedule I (i.e. – whether clarifications to certain questions are needed, or if specific data elements should be added to the Schedule in order to capture important data elements that are currently left out.

2. The report shall identify which information from the attachments to the Form 5500 (e.g., Audit Reports, Schedule of Assets, Schedule of Reportable Transactions, and the Schedule of Delinquent Participant Contributions) would be potentially useful and feasible to data capture and what challenges will need to be overcome in order to capture this data.

2. The report shall summarize which defined contribution plans are using Brokerage Windows and summarize the most common designated investment alternatives of these plans.

3. Research Tasks

EBSA seeks an 18 month research study for this task order. All work done under this task order shall be performed under the general guidance of EBSA and is subject to EBSA approval. The task contractor shall furnish the necessary personnel, materials, services, facilities, and otherwise do all things necessary or incident to conducting the study. The following sections describe the anticipated tasks required for conducting the study.

Task 1. Attend Initial Meeting

Within two weeks of the task order contract award, the contractor shall meet with the Contracting Officer’s Representative (COR) and other relevant staff from EBSA to clarify the project objectives, scope of work, deliverables, requirements, and any questions the contractor may have regarding the project. The contractor shall be prepared to discuss any issues pertinent to work plan development and present possible approaches to the data analysis.

Within a week following the initial meeting, the contractor shall submit a memorandum to the COR summarizing the meeting and any conclusions or decisions that resulted.

Deliverables:

Task 2. Prepare Project Work Plan, The contractor shall prepare a detailed work plan for each of the three research topics in question. The plan shall include, at a minimum: a detailed discussion of the research topics; the intended methods to be used to address each topic; and a detailed presentation of the timeline, a proposed plan for deploying personnel to each of the tasks and specific steps to be taken to perform the study. The work plan shall be based on the research questions presented in this statement of work as well as other questions agreed upon and decisions made at the initial project meeting under Task 1. The personnel plan shall include a chart listing the lead researcher for the task order, and other personnel assigned to each task. Resumes for each person shall be submitted as well.

A draft work plan shall be submitted to the COR no later than six weeks from the task order award. A final work plan shall be submitted no later than two weeks after receiving final comments on the draft work plan from the COR.

Deliverables:

Task 3. Conduct Analysis and Provide an Analysis Memo for Research Objective 1

The contractor shall perform the necessary analysis regarding data collected or to be collected about self-insured and fully-insured health plans. The contractor shall provide a Draft Analysis Memorandum no later than four months after the task order award. Within four weeks from the delivery of the Draft Analysis Memorandum, the contractor shall provide a briefing and present their summary. The Final Analysis Memorandum is due one month after the comments from the COR.

Deliverables:

Task 4. Conduct Analysis and Provide an Analysis Memo for Research Objective 2

The contractor shall perform the necessary analysis related to Schedule A, as described in Research Objective 2. The contractor shall provide a Draft Analysis Memorandum, (including the summary of current reporting requirements, summary statistics of current data, qualitative analysis and challenges, and the potential options identified) no later than nine months after the task order award. Within four weeks from the delivery of the Draft Analysis Memorandum, the contractor shall provide a briefing and present their summary. Final Analysis Memorandum for Task 4 is due one month after the comments from the COR.

Deliverables:

Task 5. Conduct Analysis and Provide an Analysis Memo for Research Objective 3

The contractor shall perform the necessary analysis related to Schedule H, Schedule I, and other Schedules and Attachments, as described in Research Objective 3. The contractor shall provide a Draft Analysis Memorandum, (including the summary of current reporting requirements, summary statistics of current data, qualitative analysis and challenges, potentials for data capturing, the recommendation for improvement, and the summary regarding information on Brokerage Windows and the most common designated investment alternatives) no later than fourteen months after the task order award. Within four weeks from the delivery of the Draft Analysis Memorandum, the contractor shall provide a briefing and present their summary. Final Analysis Memorandum for Task 5 is due one month after the comments from the COR.

Deliverables:

Task 6. Prepare and Overall Draft Report, Briefing, and Final Report

The contractor shall prepare a draft report which combines the background, methodology, findings and conclusions of the analysis performed under Task 3, Task 4, and Task 5.

The contractor shall submit a draft report to the COR for review and approval by the sixteenth month. The contractor shall prepare a final report that reflects the COR’s and other reviewers’ input, including feedback provided during the briefing described below. The final report, as well as the underlying SAS data set and documentation, will be due one weeks after final comments on the draft report from the COR.

The contractor’s project director, and other key staff as appropriate, shall brief EBSA officials, in Washington, DC, on the study’s approach and findings by the 17th month after the task order award. Materials to be used for the briefings shall be submitted to the COR for approval three business days prior to the briefing. Upon incorporating comments from the COR and approval by the COR, the contractor shall make copies of the materials and handouts for the briefing.

The final report, the underlying SAS data set and documentation shall be due no later than one week before the end of the period of performance of the task order.

Deliverables:

Task 7. Monthly Progress Reports and Ongoing Communication

The contractor shall prepare brief monthly memoranda, to be conveyed to the COR via e-mail, documenting the progress of the project. These reports shall summarize for each month the specific work done to accomplish tasks, problems encountered, work anticipated in the coming month, the proportion of project money expended each month, and any budgetary or substantive issues requiring the COR’s action.

In addition to these written monthly reports, the contractor shall communicate by phone and e-mail with the COR as needed and in accordance with agreements made at the initial meeting for the project.

4. Payment Type and Period of Performance

EBSA proposes a firm-fixed price, non-severable 18 month study, with progress payments and a period of performance starting on the award date of the task order.

5. Contractor Furnished Personnel

The contractor shall designate persons as key personnel and essential for the successful completion of all work assigned under this task order.

Required Personnel The contractor must provide the necessary personnel to accomplish each task listed in the statement of work. Required time commitments and qualifications for two key personnel positions are identified below. Other staff, their roles, experience, and time commitments should be identified as well. Two individuals may combine to meet the time commitment of the specific key personnel position.

Project Director (PD) – The PD must have a minimum of five (5) years of experience in performing social science research and a minimum of five (5) years of experience serving as a project director or in an equivalent position in project management and a minimum of a master’s degree.

Senior Analyst – The Senior Analyst must have a minimum of five (5) years of experience in performing social science research, a minimum of five (5) years of experience serving as a senior analyst or in an equivalent position and a minimum of a master’s degree. The senior analyst must have subject matter expertise in group health and retirement plans and at minimum five years of experience conducting health and retirement plan research or evaluation studies.

EBSA anticipates that the successful completion of this project will require the services of people who will provide, individually or in combination, the following expertise and specialties.

1. Experience in statistical analysis, preparing statistical reports, and generating documentation of underlying statistics.

2. Experience in summarizing and analyzing Form 5500 data collected by the Department of Labor as well as the EBSA Form 5500 Research Files. Experience in analysis of the health insurance data available on Schedule A, H, and I of the Form 5500.

3. Experience in analyzing data relevant to employer provided health insurance plans, in particular self-insured group health plans.

4. Experience in analyzing data relevant to employer provided pension plans.

5. Experience with SAS data sets and the SAS programming language.

6. Experience with ERISA laws and regulations, especially relating to Form 5500 and group health plan reporting requirements.

6. Government Furnished Materials and Services

The resources available to the Contractor include:

Government Provided Information:

Relevant EBSA Form 5500 data files, 5 most current years.

Government Staff available to work with Contractor:

7. Standards of Success and Schedule of Deliverables The contractor must provide all personnel, equipment, tools, materials, supervision, and other items and services necessary to perform the Tasks, as defined in this statement of work. The contractor must provide the deliverables and perform the services listed below to the standards that are included below:

Monthly Progress Reports

a. Must include:

(1) specific work done to accomplish tasks during the previous month,

(2) specific milestones and deliverables due in the past month (specifying whether they were met and, if not, the revised completion date),

(3) problems encountered during the previous month,

(4) work anticipated in the coming month,

(5) a list of deliverables invoiced in the previous month, and

(6) any budgetary or substantive issues requiring the COR’s action

b. The monthly reports shall be submitted in MS Word.

c. The first such report will be due on November 15, 2013 and subsequent reports will be due on the 15th of each month for the duration of the performance period.

Work Plan, including Timeline

a. Must include:

· Detailed study design plan

· Timeline linking tasks and deliverables to specific dates

· Strategies for accomplishing research goals

· Detailed list of information or assistance needed from DOL

· A listing of research questions to be addressed and a mapping of each research questions to the deliverable that will address the question

b. Draft must be provided within 6 weeks of the performance period start date in MS Word.

c. Must set forth a realistic timetable of tasks leading to implementation of the study.

d. Must be agreed to by the COR for work to continue.

Memorandum/Reports:

a. Must include the following (detailed in Research Objectives and Research Tasks Sections):

· Abstract

· Executive Summary

· Introduction

· Literature and Policy Context

· Methodology

· Findings

· Discussion

· Future Research

· Appendix

b. Must be written in proper “business English” without grammatical or typographical errors and be sufficiently descriptive for the analysis to be understood by a non-technical audience.

c. Must accurately describe the statistical significance of estimates, if applicable.

d. Must accurately describe the applicable regulatory conditions, if relevant.

e. Statements and conclusions must be supported by evidence well-founded and unbiased.

f. Must be submitted to COR electronically in MS Word and according to schedule above.

Project Dataset

a. Must include all of the data collected, except for proprietary or restricted data, for the duration of the performance period of the contract as well as clear documentation describing the data.

b. Must be submitted in a format mutually agreed upon by COR and Contractor.

Develop a Work Plan

Work Plan is agreed upon by COR.

This task supports the submission of a Work Plan and schedule.

b. Analysis must be free of errors.

c. Report uses appropriate statistical techniques to identify confidence intervals and/or conduct hypothesis testing for the main estimates, if applicable.

Project Development Meeting

a. Occurs within 2 weeks of the award date.

b. Led by the Contractor’s project director, and other key staff as appropriate.

Briefings:

a. Occur according to the schedule of deliverables.

b. Led by the Contractor’s project director, and other key staff as appropriate.

c. Materials and hand-outs are submitted to the COR for approval three business days prior to briefing.

d. Hard copies of the briefing slides and other materials are provided by the Contractor at the briefing.

Ad-Hoc Briefings (by phone)

Occurs as needed, based on questions or concerns that arise during contract implementation.

8. Deliverables

Schedule of Deliverables

1.2 Summary Memo

2 weeks after award 1 week after Initial Meeting

2.2 Final work plan

6 weeks after award 2 weeks after final comments from the COR

3.2 Briefing

3.3 Final Analysis

4 months after award 4 weeks after 3.1 submission 1 month after COR comments

4.2 Briefing

4.3 Final Analysis

9 months after award 4 weeks after 4.1 submission 1 month after COR comments

5.2 Briefing

5.3 Final Analysis

14 months after award 4 weeks after 5.1 submission 1 month after COR comments

6.2 Briefing

6.3 Final Report

16 months after award 17 months after award 18 months after award

* All deliverables will be formatted in Word or the format determined by EBSA, submitted electronically to the COR as attachments to e-mail, and subject to approval by the COR. The contractor shall provide hard copies of briefing slides and other materials for the briefing. The due dates above may be adjusted in the Work Plan upon mutual agreement between EBSA and the Contractor.

9. DOL DATA RIGHTS AND RESTRICTIONS ON CONTRACTOR’S USE OF DATA

Except for particular Task Orders issued under the contract, which may specify different DOL license requirements, the FAR 52.227-17 Rights in Data – Special Works will govern DOL’s rights of use in deliverables, including data sets, under this contract. Essentially, the Contractor grants to DOL, and others acting on its behalf, a paid-up, nonexclusive, irrevocable, worldwide license to copy, distribute, prepare derivative works, and perform and display publicly, by or on behalf of the Government, all deliverables, including those first-produced and those not first-produced by the contractor under the contract, except as otherwise agreed upon between the Contractor and Contracting Officer, or as otherwise provided for by this FAR clause.

This Sample Task Orders will fall into the category of Type C studies. The following specific restrictions will apply to the Contractor’s use of certain deliverables and related data/information:

· For Type C studies, such as programmatic studies and/or research supporting policy work, the Contractor agrees not to disclose, distribute, or publish such deliverables, including work products developed in connection therewith, in any format, whether orally or in writing, nor authorize others to do so, without the prior written permission of the Contracting Officer or until the time that DOL releases, distributes, or publishes such deliverables publicly.

During the period of performance, the Contractor agrees to notify the Contracting Officer of publications it creates for public access (e.g. articles in academic journals, news release, website articles) that are based on the work it performs under this contract.

Some information and data provided by DOL to the Contractor for its performance of the contract may contain confidential information that, due to requirements of the Privacy Act of 1974 and/or other federal laws, will be prohibited from being disclosed or used by the Contractor outside the terms of the contract. DOL shall clearly mark such information and/or data prior to providing it to the Contractor and may require that Contractor execute a Nondisclosure Agreement in connection with such information.

The FAR 52.227-16 Additional Data Requirements shall govern situations in which DOL may require the delivery of additional data produced or used in performance of this contract. Essentially, the Contracting Officer may, at any time during contract performance or within a period of 3 years after acceptance of all items to be delivered under this contract, order any data first produced or specifically used in the performance of this contract. DOL’s rights in such data shall be governed by the Rights in Data – Special Works, as discussed in the first paragraph, above.