In December 2014, the Departments of Labor, HHS and the Treasury issued a notice of proposed rulemaking and a proposed new SBC template, to be used for plan years beginning September 1, 2015.  After receiving comments and feedback, the Departments have just issued an updated FAQ on the DOL website that they anticipate the new SBC templates will be ready for plan years beginning January 1, 2017.  Therefore, employers should not expect any format changes to existing SBCs until the fall of 2016.