# HRB Toolkit Build Plan, Modules C2-C4

## Executive Summary

**What HRB Toolkit should contain:** A toolkit organized by duty path and task: compliance files, review records, class/contribution design worksheets, calculators, calendars, notice/evidence workflows, participant support maps, triage trees, and platform/vendor scope tools.

**Clearly supported resources:** Medicare/MSP review record, COBRA review record, affordability review file, ALE/FTE calculator, notice delivery log, compliance calendar, class builder/tracker, contribution strategy builder, platform evaluation checklist, employee journey map, triage tree, evidence capture loop.

**Implied resources:** Regulatory routing record, ERISA/tax evidence file, Section 125 review record, controlled-group review record, rejected design rationale log, geographic market-fit review, network/provider/drug verification checklist, notice source control flow.

**Downloadable PDF focus:** Checklists, review records, worksheet templates, source guides, role swimlanes, and employee-facing guides.

**Web tool focus:** Calculators, trackers, owner-gap diagnostics, calendars, evidence capture, notice selector, triage workflow, employer workspace records, and exportable review files.

**Both PDF and web-based:** Most core review records should be downloadable for training and also available as saveable web workflows in the Next.js app.


## MVP Toolkit Resources

- Plan Document Checklist
- SPD/SMM Distribution Checklist
- COBRA Review Record
- Medicare / MSP Review Record
- Nondiscrimination Review File
- Affordability Review File
- Notice Checklist & Delivery Evidence Log
- Broader Compliance Checklist
- ICHRA Design Intake Worksheet
- Class Builder Worksheet
- Contribution Strategy Worksheet
- Design Risk Review Checklist
- Marketplace Plan Selection Guide
- Participant Decision Support Checklist
- Platform Evaluation Checklist
- Employee Journey Support Map
- Employee Support Triage Tree
- Evidence Capture Loop
- Ownership Swimlane Template


## MVP Web Tools

- ALE Status & Monthly FTE Calculator
- Affordability Calculator
- Class Builder & Tracker
- Contribution Strategy Builder
- Geographic Market-Fit Review Tool
- Notice Selector & Delivery Log
- Compliance Calendar
- Operational Calendar
- Employee Support Triage Workflow
- Evidence Capture Workflow
- Exception Tracker
- Platform Coverage Gap Diagnostic


## Codex Implementation Brief

### Information architecture
/toolkit with category hubs: Strategy & Plan Design, Finance & Funding, Operations & Implementation, Compliance & Governance, Employee Experience, Notices & Sources, Calculators, Evidence, Employer Workspaces.

### Suggested routes
/toolkit, /toolkit/resources, /toolkit/calculators/ale-fte, /toolkit/calculators/affordability, /toolkit/design/class-builder, /toolkit/design/contribution-strategy, /toolkit/notices, /toolkit/calendar/compliance, /toolkit/calendar/operations, /toolkit/support/triage, /toolkit/platforms/coverage-gap, /toolkit/evidence, /toolkit/exceptions, /workspaces/[employerId].

### Resource cards
Each card should show duty path, resource type, format, MVP/Phase 2, last updated, disclaimer, download button, start workflow button, and related course module.

### Database model
Core tables: toolkit_resources, employers, employer_workspaces, users, roles, role_assignments, employees, employee_classes, contribution_models, affordability_tests, ale_estimates, ale_monthly_counts, seasonal_worker_reviews, compliance_events, operational_events, notice_templates, notice_events, notice_deliveries, support_cases, exceptions, vendors, vendor_scopes, platform_gap_assessments, evidence_items, source_references, file_exports, audit_log.

### File handling
Static PDFs in a versioned resource library. Generated PDFs should be stored per employer workspace with source data snapshot, timestamp, author, and version.

### Permissions
Admin can manage resources; Advisor can run tools and create employer records; HR can complete employer-specific tasks; Compliance reviewer can sign off review records; Employee-facing content should be read-only and scoped.

### Evidence model
Every workflow should allow evidence attachment/linking with related object type/id, source, owner, date, retention category, file hash if available, and audit trail.

### Versioning
Use resource version, template version, source version, generated record version, and export timestamp. Do not overwrite prior completed review records.

### Source/reference linking
Notice and compliance workflows should link to source library records, not raw hardcoded URLs inside components.

### Disclaimer placement
Global footer disclaimer on toolkit pages, plus workflow-specific disclaimer before compliance, tax, legal, Medicare, COBRA, Section 125, and special population review outputs.

### Audit trail expectations
Log create/update/delete, status changes, owner changes, evidence uploads, exports, review signoffs, and source/template version changes.


## Master Toolkit Inventory

| Toolkit Resource | Primary Duty Path | Format | Priority | Codex Build Needed? |
|---|---|---|---|---|
| HRB Compliance File Index | Compliance & Governance | PDF + web tool | MVP | Yes |
| Regulatory Routing Record | Compliance & Governance | PDF + web workflow | MVP | Yes |
| Plan Document Checklist | Compliance & Governance | Fillable PDF | MVP | No |
| SPD/SMM Distribution Checklist | Compliance & Governance | Fillable PDF + web checklist | MVP | Yes |
| ERISA Evidence File Checklist | Compliance & Governance | Fillable PDF | MVP | No |
| Claims & Appeals Procedure Checklist | Compliance & Governance | PDF + web checklist | Phase 2 | Yes |
| Section 125 Review Record | Finance & Funding | Review record | Phase 2 | No |
| Substantiation Standard Checklist | Finance & Funding | PDF + web checklist | MVP | Yes |
| ERISA & Tax Evidence File | Compliance & Governance | Evidence log | MVP | Yes |
| COBRA Review Record | Compliance & Governance | Fillable PDF + web workflow | MVP | Yes |
| Medicare / MSP Review Record | Compliance & Governance | Fillable PDF + web workflow | MVP | Yes |
| Nondiscrimination Review File | Compliance & Governance | Fillable PDF + web workflow | MVP | Yes |
| Affordability Review File | Strategy & Plan Design | PDF + web calculator | MVP | Yes |
| ALE Status & Monthly FTE Calculator | Compliance & Governance | Web calculator | MVP | Yes |
| Seasonal Worker Review Record | Compliance & Governance | Review record | MVP | No |
| Controlled Group Review Boundary Record | Compliance & Governance | Review record | Phase 2 | No |
| Notice Checklist & Delivery Evidence Log | Compliance & Governance | PDF + web workflow | MVP | Yes |
| Notice Resource Library & Source Control Flow | Compliance & Governance | Source library + web workflow | MVP | Yes |
| Broader Compliance Checklist | Compliance & Governance | PDF + web checklist | MVP | Yes |
| Compliance Calendar | Compliance & Governance | PDF + web calendar | MVP | Yes |
| Risk Mapping & Action Plan | Compliance & Governance | Web tracker | Phase 2 | Yes |
| ICHRA Design Intake Worksheet | Strategy & Plan Design | Fillable PDF + web workflow | MVP | Yes |
| Class Builder & Tracker | Strategy & Plan Design | PDF + web tracker | MVP | Yes |
| Contribution Strategy Builder | Finance & Funding | PDF + web workflow | MVP | Yes |
| ALE Strategy Design Worksheet | Strategy & Plan Design | Fillable PDF | MVP | No |
| Non-ALE Strategy Design Worksheet | Strategy & Plan Design | Fillable PDF | Phase 2 | No |
| QSEHRA Strategy Checklist | Strategy & Plan Design | Fillable PDF | Phase 2 | No |
| Contribution Calibration Worksheet | Finance & Funding | Web workflow | MVP | Yes |
| Renewal Strategy & Indexing Worksheet | Finance & Funding | PDF + web workflow | Phase 2 | Yes |
| Geographic Market-Fit Review | Strategy & Plan Design | PDF + web workflow | MVP | Yes |
| Design Risk Review Checklist | Strategy & Plan Design | PDF + web checklist | MVP | Yes |
| Employer Discovery & Recommendation Memo Template | Strategy & Plan Design | Template | MVP | No |
| Marketplace Plan Selection Guide | Employee Experience | PDF reference guide | MVP | No |
| On/Off-Exchange Decision Record | Employee Experience | Review record | Phase 2 | No |
| Network / Provider / Drug Verification Checklist | Employee Experience | PDF + web checklist | MVP | Yes |
| APTC / CSR Coordination Worksheet | Employee Experience | PDF + web workflow | MVP | Yes |
| Participant Decision Support Checklist | Employee Experience | PDF + web checklist | MVP | Yes |
| Platform Evaluation & Coverage Gap Diagnostic | Operations & Implementation | PDF + web checklist | MVP | Yes |
| Participant / Employee Journey Support Map | Employee Experience | PDF + web workflow | MVP | Yes |
| Employee Support Triage Tree | Employee Experience | Decision tree + web workflow | MVP | Yes |
| Evidence Capture Loop | Compliance & Governance | PDF + web workflow | MVP | Yes |
| Special Population Review Record | Employee Experience | PDF + web workflow | Phase 2 | Yes |
| Coverage Coordination Routing Record | Employee Experience | Review record | MVP | Yes |
| Participant Support System Checklist | Employee Experience | PDF + web checklist | Phase 2 | Yes |
| Ownership Swimlane Template | Operations & Implementation | Template | MVP | No |
| ICHRA Ecosystem Role Matrix | Operations & Implementation | PDF + web matrix | MVP | Yes |
| Exception Tracker | Operations & Implementation | Web tracker | MVP | Yes |
| Operational Calendar | Operations & Implementation | PDF + web calendar | MVP | Yes |

## Segment: Web Tools

| Tool | Purpose | Route | Related slides/modules |
|---|---|---|---|
| ALE Status & Monthly FTE Calculator | Calculate ALE estimate and monthly FTE count. | /toolkit/calculators/ale-fte | C2 pp. 72-83 |
| Affordability Calculator | Calculate and document ICHRA affordability. | /toolkit/calculators/affordability | C2 pp. 66-71; C4 pp. 20-30 |
| Class Builder & Tracker | Build classes and track ongoing class status. | /toolkit/design/class-builder | C3 pp. 10-15, 37-45 |
| Contribution Strategy Builder | Model contribution strategy and calibration. | /toolkit/design/contribution-strategy | C3 pp. 17-23, 74-90 |
| Geographic Market-Fit Review Tool | Review local market fit by employee geography. | /toolkit/design/market-fit | C3 pp. 39-40, 91-97; C4 pp. 5-9 |
| Notice Selector & Delivery Log | Select notice category, source, owner, delivery path, and retain proof. | /toolkit/notices | C2 pp. 86-93; C4 pp. 76-78; Notices Cheatsheet |
| Compliance Calendar | Track annual and event-based compliance tasks. | /toolkit/calendar/compliance | C2 pp. 90-100 |
| Operational Calendar | Track implementation, reconciliation, support, and renewal cadence. | /toolkit/calendar/operations | C2 p. 100; SOW; C4 pp. 63-70 |
| Employee Support Triage Workflow | Route employee questions to the right support lane. | /toolkit/support/triage | C4 p. 74 |
| Evidence Capture Workflow | Capture evidence for support and compliance activity. | /toolkit/evidence | C4 p. 75; C2 p. 7 |
| Exception Tracker | Track unresolved gaps and special review issues. | /toolkit/exceptions | C2 pp. 95-99; C4 pp. 74-75 |
| Platform Coverage Gap Diagnostic | Assess platform/vendor scope and unowned functions. | /toolkit/platforms/coverage-gap | C4 pp. 31-41; Ecosystem Roles |
| Special Population Review Workflow | Route special population and coverage coordination issues. | /toolkit/support/special-populations | C4 pp. 43-62 |

## Missed / Additional Resources

| Category | Resource | Why Needed | Format | Priority |
|---|---|---|---|---|
| Compliance and governance | Regulatory Routing Record | Needed to operationalize “route before you advise” and avoid unowned compliance decisions. | PDF + web workflow | MVP |
| Compliance and governance | ERISA & Tax Evidence File | C2 repeatedly separates ERISA plan governance from §105 reimbursement taxation but requires both to work together. | PDF + web evidence log | MVP |
| Compliance and governance | Claims & Appeals Procedure Checklist | Claims/appeals are a defined process and connect to notices, denials, and external review. | PDF + web checklist | Phase 2 |
| Plan design and classes | Rejected Design Rationale Log | C3 Apex case shows a strong recommendation explains what was rejected and why. | Template | MVP |
| Plan design and classes | Design Risk Review Checklist | C3 distinguishes compliance risk from design risk and tests HR capacity, employee understanding, geography, and renewal fit. | PDF + web checklist | MVP |
| ALE / affordability / FTE | Controlled Group Review Boundary Record | Controlled-group facts can change ALE count and require qualified review. | Review record | Phase 2 |
| COBRA / Medicare / MSP | Part D Creditable Coverage Evidence File | Notice cheatsheet and Medicare/MSP slides imply a separate Part D notice/determination evidence file. | PDF + web evidence log | Phase 2 |
| Notices and document delivery | Notice Source Control Flow | C4 explicitly says teams should use official/approved materials and retain versions and approval trails. | Web workflow | MVP |
| Marketplace / employee support | Network / Provider / Drug Verification Checklist | C4 treats networks, doctors, hospitals, specialists, pharmacies, referral rules, and drug access as critical support issues. | PDF + web checklist | MVP |
| Marketplace / employee support | On/Off-Exchange Decision Record | Exchange path affects subsidy and reimbursement consequences and documentation is critical. | Review record | Phase 2 |
| Platform / vendor scope | Platform Coverage Gap Diagnostic | C4 differentiates ICHRA-specific platforms and ESPs and warns about uncovered payroll/individual market gaps. | PDF + web checklist | MVP |
| Evidence and audit readiness | Universal Evidence Capture Loop | C4 makes clear that support activity should leave a record; C2 makes evidence part of the compliance file. | PDF + web workflow | MVP |
| Operational cadence and calendars | Operational Calendar | C2 has a compliance calendar, but implementation, reconciliation, employee support, and renewal cadence need separate operations scheduling. | PDF + web calendar | MVP |
| Operational cadence and calendars | Exception Tracker | Repeated review triggers and escalation issues require a central tracker beyond one-off checklists. | Web tracker | MVP |