The Transparency in Coverage Final Rules issued in 2020 require most non-grandfathered insurers and group health plan sponsors to make publicly available online three machine-readable data files ...

For example, if the machine-readable files are hosted on a website by an issuer or third-party administrator, a group health plan will satisfy the public disclosure requirement by including a link ...

By June 2020, accelerated filers — companies with a public float of at least $75 million— will be required to file in inline XBRL. And by June 2021, the amendments will apply to all other filers.