You can satisfy the requirement of not only preparing but distributing the SBC through your insurer. One SBC meets the requirement for both the plan and the insurer. Arrange with your insurer to prepare the SBC and if possible, execute the distribution as well. While only one SBC is required, each party is individually responsible for the disclosure. Therefore, you will want to coordinate the SBC preparation and distribution with your insurer to make sure that this obligation is fulfilled using the proper channels and within the timing requirements.
If your plan is self-insured, generally, you are responsible for preparing the SBC. Even if you outsource your health benefits administration, you are ultimately the responsible party. Therefore, check with your administrator to be certain that the duties imposed by the ACA are being met in a timely fashion.